https://www.taxtmi.com/forum/issue?id=3357 Whether service tax paid during construction of a hotel can be taken as Cenvat credit and accumulated for later use depends on the nature of the services and statutory exclusions in the Cenvat Credit Rules. Services used for construction, foundations or structural support are not creditable, while finishing, repair or alteration services may qualify. Specified exclusions such as architect services, works contracts and certain commercial or industrial complex services (where abatement is claimed) bar credit. Reimbursed expenses paid to service providers are includable in taxable value and affect credit availability. en-us Sat, 03 Sep 2011 14:23:30 +0530 Thu, 23 Jan 2025 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3357 Whether service tax paid during construction of a hotel can be taken as Cenvat credit and accumulated for later use depends on the nature of the services and statutory exclusions in the Cenvat Credit Rules. Services used for construction, foundations or structural support are not creditable, while finishing, repair or alteration services may qualify. Specified exclusions such as architect services, works contracts and certain commercial or industrial complex services (where abatement is claimed) bar credit. Reimbursed expenses paid to service providers are includable in taxable value and affect credit availability. Discussion-Forum Service Tax Sat, 03 Sep 2011 14:23:30 +0530 https://www.taxtmi.com/forum/issue?id=3357