service tax credit eligible -reg

[Ramakrishnan Seshadri]

we have received an professional service bill wherein they have obtained structural stability certificate for our factory building . In that invoice they have charged service tax @ 14% ST and SBC@ 0.50%

My question is whether service tax paid on that is eligible for credit or not.

Thanks & Regards,

S.Ramakrishnan

AI Summary

Input service credit for technical inspection and certification of buildings may be available, but small levies remain non-creditable.
Service tax on issuance of a structural stability certificate is a taxable technical inspection and certification service and, when used as an input for taxable output services or manufacture attracting central excise, the service tax component is eligible for Cenvat/Input service credit; statutory levies such as the Swachh Bharat Cess are not creditable. A divergent view treats certification tied to new construction as excluded from credit on the basis that it is used in construction activity, making the characterization of the service decisive.