https://www.taxtmi.com/forum/issue?id=105629 No restriction exists on using basic excise duty credit to pay education and SHE cess, but those cesses have been abolished so the question is now moot. Separately, the document raises whether CENVAT credit is available for reconstruction of an effluent treatment plant civil structure under a works contract, given the exclusion of construction services from the definition of input services. en-us Fri, 03 May 2013 10:08:10 +0530 Thu, 23 Jan 2025 15:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105629 No restriction exists on using basic excise duty credit to pay education and SHE cess, but those cesses have been abolished so the question is now moot. Separately, the document raises whether CENVAT credit is available for reconstruction of an effluent treatment plant civil structure under a works contract, given the exclusion of construction services from the definition of input services. Discussion-Forum Central Excise Fri, 03 May 2013 10:08:10 +0530 https://www.taxtmi.com/forum/issue?id=105629