cenvat credit

[sarat sahoo]

Respected sir

Pl confirm me that one can take cenvat credit on toilet,bathroom,renovation of toilet, civil work for its service

[KASTURI SETHI]

It is under exclusion clause of the definition of 'Input Service' under Rule 2(l) of Cenvat Credit Rules,2004.

[Ganeshan Kalyani]

Sir, in support of Sri Kasturi Sir's view here I would reproduce the extract of the exclusion clause as under:

[(A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for -

(a) construction or execution of works contract of a building or a civil structure or a part  thereof; or...

AI Summary

Cenvat credit exclusion for construction-related input services bars credit on toilet and bathroom civil work.
Cenvat credit is not available for services used in construction, renovation or execution of works contracts relating to toilets, bathrooms or other civil works because such services fall within the exclusion to the definition of Input Service under the Cenvat Credit Rules, which covers the service portion of works contracts and specified construction services used for construction or execution of a building or civil structure.