cenvat credit, Service Tax

[sarat sahoo]

Respected sir

Pl confirm me that one can take cenvat credit on toilet,bathroom,renovation of toilet, civil work for its service

Posts / Replies

[KASTURI SETHI]

It is under exclusion clause of the definition of 'Input Service' under Rule 2(l) of Cenvat Credit Rules,2004.

[Ganeshan Kalyani]

Sir, in support of Sri Kasturi Sir's view here I would reproduce the extract of the exclusion clause as under:

[(A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for -

(a) construction or execution of works contract of a building or a civil structure or a part  thereof; or...