https://www.taxtmi.com/forum/issue?id=106452 Availability of CENVAT credit for design services used in designing a new plant depends on whether such services are within the Input Service definition or fall under the exclusion for setting up a plant; one view treats design services as eligible input services, while another relies on a regulatory amendment excluding plant setup from eligibility, arguing manufacturers cannot claim credit for design services related to setting up, though work contract or construction service providers may claim credit. en-us Wed, 22 Jan 2014 18:13:48 +0530 Thu, 23 Jan 2025 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106452 Availability of CENVAT credit for design services used in designing a new plant depends on whether such services are within the Input Service definition or fall under the exclusion for setting up a plant; one view treats design services as eligible input services, while another relies on a regulatory amendment excluding plant setup from eligibility, arguing manufacturers cannot claim credit for design services related to setting up, though work contract or construction service providers may claim credit. Discussion-Forum Service Tax Wed, 22 Jan 2014 18:13:48 +0530 https://www.taxtmi.com/forum/issue?id=106452