credit of service tax paid on construction

[kamal chordia]

Please clearify that can we take cenvat credit on service tax paid on construction servicex.

Related service tax notification etc.

 

 

[YAGAY andSUN]

Working effective from 01-04-2011, you can't avail the CENVAT credit on service tax paid on construction services.  This aspect has been clarified in the CENVAT  credit Rules, 2004.

[Guest]

As per Notification No. 24/2012 , w.e.f 01/07/2012,  the cenvat credit can be availed on input services & capital goods but can't be availed on inputs

AI Summary

CENVAT Credit Unavailable for Construction Services Since April 2011; Refer to Notification No. 24/2012 for Input Services. A user inquired whether CENVAT credit can be claimed on service tax paid for construction services. One response clarified that since April 1, 2011, CENVAT credit cannot be availed on such services, as per the CENVAT Credit Rules, 2004. Another response referenced Notification No. 24/2012, effective from July 1, 2012, stating that CENVAT credit can be claimed on input services and capital goods, but not on inputs.