credit on maintencnce of office building

[Harishanker Patel]

In view of changes in cenvat credit rule wef 01.04.2011 please suggest whether cenavt credit on service tax for maintenance,repair,renovation & modification of office buldings & factory shed is available or not when such works are classified under commercial & industrial service by the service provider.

AI Summary

CENVAT Credit Applicable for Office Repairs and Renovations if Specified in Invoice, Post-April 2011 Rule Change A discussion on a forum addresses whether CENVAT credit on service tax is applicable for maintenance, repair, renovation, and modification of office buildings and factory sheds, following changes in CENVAT credit rules effective from April 1, 2011. One participant suggests that credit is available if the office is related to a manufacturing unit. Another points out the distinction between construction and repair activities, emphasizing the need to examine the contract's scope. It is concluded that CENVAT credit is available for such services if clearly specified in the invoice, regardless of whether it involves new construction or renovation.