Input service credit - Civil Repair & maintenance work in the plant., Service Tax

[vinay wakde]

We are receiving Input service namely Management Maintenance & Repair service for maintenance/ repair of Civil work in the plant. Since, the eligibility of Input service credit for construction of a building or a civil structure or a part thereof, or laying of foundation or making of structures for support of capital goods are now excluded, kindly let us know whether repair & maintenance / alteration or restoration of old civil structure for capital goods in the plant is eligible for credit or not ?

Regards,

VINAY

Posts / Replies

[Pradeep Khatri]

Repairs of a factory, premises of provider of output service or an office relating to such factory or premises are eligible

[Vivek Harsh]

@ pradeep khatri

can u jus throw some light on your view as my interpretation of law is different.