https://www.taxtmi.com/forum/issue?id=1801 The Cenvat Credit Rules treat services used in relation to the setting up of a factory as input services; thus service tax paid on construction of factory premises, being part of setting up the factory, qualifies for input tax credit, and denying credit for construction while allowing it for renovation is inconsistent with that definition. en-us Thu, 04 Mar 2010 16:19:25 +0530 Thu, 23 Jan 2025 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1801 The Cenvat Credit Rules treat services used in relation to the setting up of a factory as input services; thus service tax paid on construction of factory premises, being part of setting up the factory, qualifies for input tax credit, and denying credit for construction while allowing it for renovation is inconsistent with that definition. Discussion-Forum Service Tax Thu, 04 Mar 2010 16:19:25 +0530 https://www.taxtmi.com/forum/issue?id=1801