services used - for setting up of a factory - elgibile for cenvat credit

[rao rao]

construction/infrastructure services services done in 2010 which are used for setting up a factory are eligible for credit in 2011 or otherwise

[KASTURI SETHI]

The words, "setting up a factory" was omitted w.e.f. 1.4.2011 vide Notification No.3/11-CE (NT) dated 1.3.11. Hence it time barred now. Not admissible at this stage.

[Mahir S]

Sir,

for the period prior to 01.03.2011, input service credit was available for credit pertaining to setting up of a factory.

AI Summary

Cenvat credit eligibility for services used in setting up a factory removed by amendment; earlier periods remained claimable. Eligibility for Cenvat credit for services used in setting up a factory was removed by a regulatory amendment, rendering subsequent claims for that category inadmissible; however, input service credit for such services was available for periods prior to the amendment and could be claimed under the rules then in force.