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service tax set off against civil contstruction

Service Tax - Started By: - Dayanand Mane - Dated:- 2-1-2016 Last Replied Date:- 10-1-2016 - we are manufacturer of excisable goods. we have received purchase order under works contracts for Civil Construction works. we have completed civil construct .....

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oods and undertaking civil construction work are two independent stream of business. Therefore service tax paid by you in respect of civil construction cannot be utilized for payment of excise duty on your manufactured products. This is my opinion. - .....

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Reply By KASTURI SETHI - The Reply = Sh.Ganeshan Kalyani Ji, Sir, Will you please like to go through Rule 2(k) (B) of Cenvat Credit Rules, 2004 especially the clause below ((a) and (b) except for the provision of service portion-clause (b) of Sectio .....

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f excisable goods who undertakes works contract for civil construction work executed by another person on behalf of the manufacturer can avail the credit of service tax paid on the services provided by the another person. In my opinion service tax pa .....

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g an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal. In view of the above since the works contract servi .....

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input service under rule 2 (l) of Cenvat Credit Rules, 2004. Therefore as already expressed by me the service tax paid in respect of works contract service for civil construction is not eligible as credit. - Reply By KASTURI SETHI - The Reply = Sh.Ra .....

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