https://www.taxtmi.com/forum/issue?id=2410 Cenvat credit on service tax for machinery erection qualifies as credit for an input service under Rule 2(l), so the service tax charged for erection/setting up is eligible for full cenvat credit in the year the service is availed because erection services are not treated as capital goods. However, entitlement may be affected if the purchaser is an SSI unit that is not an excisable unit, so the purchaser's excisable status should be confirmed before claiming credit. en-us Wed, 01 Dec 2010 15:52:16 +0530 Thu, 23 Jan 2025 15:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2410 Cenvat credit on service tax for machinery erection qualifies as credit for an input service under Rule 2(l), so the service tax charged for erection/setting up is eligible for full cenvat credit in the year the service is availed because erection services are not treated as capital goods. However, entitlement may be affected if the purchaser is an SSI unit that is not an excisable unit, so the purchaser's excisable status should be confirmed before claiming credit. Discussion-Forum Service Tax Wed, 01 Dec 2010 15:52:16 +0530 https://www.taxtmi.com/forum/issue?id=2410