https://www.taxtmi.com/forum/issue?id=3233 Whether service tax paid to subcontractors for finishing works (HVAC, fire fighting, electricity, glass and fac ade) can be claimed as CENVAT credit against output services like rent, HVAC and CAM. Circular No. 98/2008 ST indicates such credit is not permitted. An alternative administrative view states that if the subcontracted finishing services fall within Commercial or Industrial Construction Service or Works Contract Service and the subcontractor is liable to service tax and has not availed CENVAT on inputs, the service tax paid may be taken as CENVAT credit as an input service. The question of claiming excise/customs duty on equipment is addressed only by reference to Circular 98/2008 ST disallowing such claims. en-us Wed, 27 Jul 2011 18:54:06 +0530 Thu, 23 Jan 2025 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3233 Whether service tax paid to subcontractors for finishing works (HVAC, fire fighting, electricity, glass and fac ade) can be claimed as CENVAT credit against output services like rent, HVAC and CAM. Circular No. 98/2008 ST indicates such credit is not permitted. An alternative administrative view states that if the subcontracted finishing services fall within Commercial or Industrial Construction Service or Works Contract Service and the subcontractor is liable to service tax and has not availed CENVAT on inputs, the service tax paid may be taken as CENVAT credit as an input service. The question of claiming excise/customs duty on equipment is addressed only by reference to Circular 98/2008 ST disallowing such claims. Discussion-Forum Service Tax Wed, 27 Jul 2011 18:54:06 +0530 https://www.taxtmi.com/forum/issue?id=3233