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    <title>Input credit of Construction service</title>
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    <description>Availing service tax input credit for renovation and construction of a commercial complex whose rent and service tax are collected is not permitted; the query whether earlier-paid service tax on renovation or construction services can be adjusted as input credit against tax collected on rent is answered in the negative under applicable service tax provisions.</description>
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      <description>Availing service tax input credit for renovation and construction of a commercial complex whose rent and service tax are collected is not permitted; the query whether earlier-paid service tax on renovation or construction services can be adjusted as input credit against tax collected on rent is answered in the negative under applicable service tax provisions.</description>
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      <law>Service Tax</law>
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