https://www.taxtmi.com/forum/issue?id=3146 Cenvat credit for service tax on construction services depends on the nature and timing of the work: maintenance or modification of existing construction qualifies for credit, whereas new construction does not. Services rendered prior to the operative change remain creditable even if payment to the construction contractor is pending; the date of service performance governs eligibility. en-us Wed, 06 Jul 2011 09:57:56 +0530 Thu, 23 Jan 2025 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3146 Cenvat credit for service tax on construction services depends on the nature and timing of the work: maintenance or modification of existing construction qualifies for credit, whereas new construction does not. Services rendered prior to the operative change remain creditable even if payment to the construction contractor is pending; the date of service performance governs eligibility. Discussion-Forum Central Excise Wed, 06 Jul 2011 09:57:56 +0530 https://www.taxtmi.com/forum/issue?id=3146