Input Credit on Excise Duty paid for Output Service Tax

[Indrajit Mondal]

Dear Sir,

We are Pvt Ltd Company and registered under ST as Works Contractor Service...

My Query is when we are purchased cements from vendors we paid Excise Duty which we will use for construction of residencial complex for sale and and other WCT works so we have pay Service Tax under WCT

So my question is can we claim the Excise duty input against pay the Service Tax liability..

Please suggest with Notification..

AI Summary

Cenvat credit restriction prevents claiming excise duty on inputs against service tax when abatement is claimed.
CENVAT credit on excise duty paid for inputs used in construction services intended for sale is not allowable if the service provider claims the abatement under the works contract notification; the notification conditions that CENVAT credit on such inputs has not been taken, and this operates as a precondition to avail the abatement.