dear sir,
we are manufacturer of dutiable goods. we are having 2 units in existance and recently we have purchased other space are for producing the excisable goods in this regards we are constructing new building against we are receiving service tax input so question is that , can we take credit of the same? against my excisable goods (excise duty)
regards,
Manan Pandya
+919510018659
Manufacturers Can't Claim CENVAT Credit for Building Construction Due to Definition Change on April 1, 2011 A manufacturer inquired whether they could claim service tax credit for constructing a new building intended for producing excisable goods. Two responses clarified that CENVAT credit is not available for building construction. The first response explained that 'setting up' of factory premises was removed from the definition of input services, disallowing credit on civil structures. The second response noted that the definition change occurred on April 1, 2011, and credit is only available if the service was provided or invoiced before this date. (AI Summary)