https://www.taxtmi.com/forum/issue?id=4567 Whether CENVAT credit is admissible for service tax on erection, assembly and commissioning done by a subcontractor at the buyer's site after removal: credit may be allowed if the manufacturer separately treats erection as an output service charged with service tax or if subcontractor charges are included in the assessable value at removal, and contractual divisibility and allocation of duty versus service tax are relevant; alternatively, such services may be treated as consumed by the buyer and not input services of the manufacturer unless the manufacturer itself discharges the service tax on those services. en-us Thu, 23 Aug 2012 15:47:56 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4567 Whether CENVAT credit is admissible for service tax on erection, assembly and commissioning done by a subcontractor at the buyer's site after removal: credit may be allowed if the manufacturer separately treats erection as an output service charged with service tax or if subcontractor charges are included in the assessable value at removal, and contractual divisibility and allocation of duty versus service tax are relevant; alternatively, such services may be treated as consumed by the buyer and not input services of the manufacturer unless the manufacturer itself discharges the service tax on those services. Discussion-Forum Service Tax Thu, 23 Aug 2012 15:47:56 +0530 https://www.taxtmi.com/forum/issue?id=4567