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: repair and maintenance of office buildings qualify as input services, construction does not. Repair and maintenance of an office building qualify as Input Service under the Cenvat Credit Rules and permit availing cenvat credit, whereas construction of an office building does not qualify and is ineligible for cenvat credit.