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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 construction works through another vendor. we have received Civil Construction bill with charging service tax.Can we utilize this service tax amount against payment of excise duty? - Reply By Rajagopalan Ranganathan - The Reply = Sir,Manufacturing excisable g .....

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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 Section 66 E of the Act. ? I think it is worth reading before arriving at final opinion. Pl. respond back for enrichment of my knowledge. With bundles of thanks. - Reply By Rajagopalan Ranganathan - The Reply = Sir, The question is whether a manufacturer o .....

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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 service is not utilised in relation to manufacture of excisable goods, service tax paid on works contract service (even if it is on service portion) is not available as credit. Moreover setting up of a factory is excluded from the inclusive definition of .....

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