Dear sir
we are manufacturer of plastic film and sales to domestic and export.
now my question is new machinery import by my company and also we installed this machinery in our new building constructed on previous month.
building contractor charged service tax on new building.
above service tax credit eligible or not ?
please guide me
thanking you
Service Tax Credit Not Eligible for Building Construction Under CENVAT Credit Rules, 2004: No Credit for Civil Works A manufacturer inquired about the eligibility of service tax credit for a new building constructed to house imported machinery. Three responses clarified that service tax credit related to civil construction is not eligible under the CENVAT Credit Rules, 2004. The replies emphasized that input service credit is not admissible for building or civil construction, and due to specific exclusions, no service tax credit would be available for such services. (AI Summary)
TaxTMI 
TaxTMI 
