TMI BlogAvailment of Cenvat Credit-regX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, We are in process of submitting offer for Design Engineering, Shaft Construction Furnishing, Supply of Equipments, Civil Structural Architectural Work, Erection, Installation, Testing Commissioning including Maintenance during the Warranty period to Various Mines Company. If we charge the Service tax @ 12.36% on 40% value of Total Contract Value as per rule 2A .of Service tax rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Will the customer able to take Cenvat Credit ?. Pl clarify Regards N.Balachandran - Reply By Pradeep Khatri - The Reply = CENVAT credit would be available to your customs according to the provisions of CENVAT credit Rules, 2004 as amended time to time. From 01-04-2011, in the definition of Input Services, drastic changes had been incorporated, if the services provided by y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ou to your customer fall under the category of Input Services, then, it would be available otherwise not? - Reply By vijay kumar - The Reply = In order to ascertain whether input credit is available, both the input service and output service/finished goods are required to be known to examine the nexus between the two in terms of Rule 2(l) of CCR, 2004. In your case, obviously the input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is works contract service but the output service is not mentioned. The customer is a mining company. Whether they are manufacturing dutiable goods or providing taxable service and if so, what is the description and nature thereof may be given, to clarify your query. - Reply By Radha Arun - The Reply = In principle the customer can take Cenvat credit of the works contract service as an input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice for the taxable output service of mining. However, some types of construction activity are excluded from Cenvat, viz., construction of a building or civil structure or part thereof, and laying of foundation or making of structures for support of capital goods. - Availment of Cenvat Credit-reg - Query Started By: - N Balachandran Dated:- 15-10-2012 Service Tax - Got 3 Replies - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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