cenvat on office building

[sarat sahoo]

Sir

Cenvat credit can be taken on costruction &repiair office building of retail outlet service provider ?

[JSW CEMENTLIMITED]

Cenvat credit can be taken for repair and maintenance of office building not on construction service.

[KASTURI SETHI]

I endorse the views of JSW CEMENT LTD. as repair of office building qualifies the definition of 'Input Service' under Rule (l) of Cenvat Credit Rules, 2004.

AI Summary

Cenvat Credit Allowed for Repair, Not Construction of Office Buildings Under Rule (l) of Cenvat Credit Rules, 2004. A query was raised regarding the eligibility of Cenvat credit for construction and repair of office buildings for a retail outlet service provider. JSW Cement Limited responded that Cenvat credit is allowable for repair and maintenance services but not for construction services. Kasturi Sethi agreed, stating that repair services qualify as 'Input Service' under Rule (l) of the Cenvat Credit Rules, 2004.