service tax credit on new building

[Asked by Guest]

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

AI Summary

CENVAT credit on construction of factory premises denied when the service provision or invoice falls on or after regulatory exclusion.
Eligibility for CENVAT credit on construction of factory premises depends on the definition of input service and timing: construction services are excluded from input service under the regulatory change, so no credit is allowed where the service provision or invoice date falls on or after that exclusion; credit remains available only if the service was provided and credited prior to the exclusion.