CENVAT Credit on Design Services

[Rakesh K Paliwal]

Dear Experts,

pl let me know about CENVAT credit eligibale or not on ' Design Service' provided to manufacturer, for the purpose of Design of Structure of  New plant.

Regards

Rakesh K Paliwal

AI Summary

Debate on CENVAT credit eligibility for design services in new plant construction post-2011 notification. Consensus: Generally ineligible. A query was raised about the eligibility of CENVAT credit on design services provided for the design of a new plant structure. One expert affirmed that credit can be availed, while another pointed out that after a 2011 notification, CENVAT credit for setting up a plant was excluded, impacting eligibility for design services related to new plant construction. The debate centered on whether design services fall under excluded categories, with the consensus leaning towards ineligibility for the manufacturer, though possibly available to service providers involved in construction or work contracts.