https://www.taxtmi.com/forum/issue?id=106150 Cenvat credit on the service portion of works contracts and construction services used for building or civil structures or for laying foundations is denied following deletion of "setting up" from the input service definition; credit on construction of a godown is therefore not permissible. Although erection, commissioning and installation services are not explicitly excluded, under the post-negative list regime they may be treated as part of works contract or construction services, making claims for credit on those services risky and requiring professional judgment. en-us Mon, 07 Oct 2013 11:27:51 +0530 Thu, 23 Jan 2025 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106150 Cenvat credit on the service portion of works contracts and construction services used for building or civil structures or for laying foundations is denied following deletion of "setting up" from the input service definition; credit on construction of a godown is therefore not permissible. Although erection, commissioning and installation services are not explicitly excluded, under the post-negative list regime they may be treated as part of works contract or construction services, making claims for credit on those services risky and requiring professional judgment. Discussion-Forum Service Tax Mon, 07 Oct 2013 11:27:51 +0530 https://www.taxtmi.com/forum/issue?id=106150