https://www.taxtmi.com/forum/issue?id=3883 Availability of CENVAT credit for service tax on maintenance, repair, renovation and modification of office buildings and factory sheds depends on the character of the work and its nexus to manufacturing: repair/maintenance of existing premises may attract credit, whereas erection of a new building is treated as construction. Taxpayers should examine the contract scope and obtain invoices that specify the nature and location of work. en-us Tue, 06 Mar 2012 10:25:59 +0530 Thu, 23 Jan 2025 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3883 Availability of CENVAT credit for service tax on maintenance, repair, renovation and modification of office buildings and factory sheds depends on the character of the work and its nexus to manufacturing: repair/maintenance of existing premises may attract credit, whereas erection of a new building is treated as construction. Taxpayers should examine the contract scope and obtain invoices that specify the nature and location of work. Discussion-Forum Service Tax Tue, 06 Mar 2012 10:25:59 +0530 https://www.taxtmi.com/forum/issue?id=3883