cenvat credit under works contract service

[Asked by Guest]

Dear sir/ maa'm

i m a builder registerd as works contract service under service tax department. After completing the construction of a building, i will hire a Agent/ Broker to sale that building and that broker charge me brokrage + service tax and i will pay the same. can i take credit of that service tax paid to the broker for the sale of building under works contract service.???

if there is ant law governing behind it please let me about it. i really want to find it.

 

Thanking you !!!

AI Summary

Cenvat credit denial on works-contract-related services prevents credit for broker commission paid on property sale.
A builder cannot claim Cenvat credit on service tax paid to a broker for sale of a constructed building because the definition of input service excludes the service portion in execution of a works contract and construction services; despite "input service" listing advertisement and sales promotion, the works-contract exclusion denies credit for services connected to construction or execution of the works contract, though capital goods and non-excluded input services may remain creditable.