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service tax credit eligible -reg

Service Tax - Started By: - Ramakrishnan Seshadri - Dated:- 21-12-2015 Last Replied Date:- 22-12-2015 - we have received an professional service bill wherein they have obtained structural stability certificate for our factory building . In that invoice they have charged service tax @ 14% ST and SBC@ 0.50%My question is whether service tax paid on that is eligible for credit or not.Thanks & Regards,S.Ramakrishnan - Reply By KASTURI SETHI - The Reply = Service Tax paid is eligible for Cenvat C .....

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new factory building is not eligible for cenvat credit under rule 2 (k) of Cenvat Credit Rules, 2004. On the same analogy service tax paid for obtaining structural stability certificate of your factory building is not eligible for credit. In respect of SBC no credit is available. - Reply By Ramakrishnan Seshadri - The Reply = Dear Sir,Thanks for your reply. But the building stability certificate is not for the newly constructed building. It is for the already existing building.Thanks & Regar .....

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pended below for ready reference. The process of the service of issuance of such certificate is initiated only after the completion of new construction services or is issued for the old existing building to ascertain whether viable or not. The construction is over and the process of certification of immovable property starts. This service i.e. certification is meant for immovable property and not for construction services. In other words, construction service is relegated to the background. The .....

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