Cenvat Credit on building

[Asked by Guest]

Sir, I have a query that when i purchased a office for providing any taxable services and on purchase of my office, i have paid service ta @3.09% under construction service, then can i take CENVAT Credit of that service tax which i paid on purchase  of my office.

 

If there is any law governing behind it, please let me know about it.

 

 

Thanking You.

[YAGAY and SUN]

No you can't avail the CENVAT credit since the definition of Input Services has been amended since 01-04-2011.

AI Summary

Cenvat credit eligibility: service tax paid on office construction excluded by amendment to the Input Services definition, so credit denied.
CENVAT credit cannot be availed for service tax paid on purchase of an office under construction service because the definition of Input Services was amended effective 01-04-2011, excluding such construction-related services from input service treatment and therefore from credit eligibility.