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
Debate Over Eligibility of Input Service Credit for Plant Maintenance and Repair Services Under Tax Law A query was raised regarding the eligibility of input service credit for management, maintenance, and repair services related to civil work in a plant. The concern was whether repair and maintenance of old civil structures for capital goods qualify for credit, given exclusions for construction-related services. One response indicated that repairs of a factory or related premises are eligible for credit. Another participant requested clarification, suggesting a different interpretation of the law. (AI Summary)
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