Input service credit - Civil Repair & maintenance work in the plant.

[vinay wakde]

We are receiving Input service namely Management Maintenance & Repair service for maintenance/ repair of Civil work in the plant. Since, the eligibility of Input service credit for construction of a building or a civil structure or a part thereof, or laying of foundation or making of structures for support of capital goods are now excluded, kindly let us know whether repair & maintenance / alteration or restoration of old civil structure for capital goods in the plant is eligible for credit or not ?

Regards,

VINAY

[YAGAY and SUN]

Repairs of a factory, premises of provider of output service or an office relating to such factory or premises are eligible

[Vivek Harsh]

@ pradeep khatri

can u jus throw some light on your view as my interpretation of law is different.

AI Summary

Input service credit eligibility for repairs of civil structures may remain where services relate to factory premises, but views diverge.
The issue asks whether input service credit applies to repair, alteration or restoration of existing civil structures for capital goods in the plant despite exclusions for construction; one view asserts that repairs of a factory, premises of an output service provider or an office relating thereto are eligible input service credits, while another respondent disputes that interpretation, leaving the question unresolved.