https://www.taxtmi.com/forum/issue?id=106754 Excise liability depends on whether fabrication constitutes manufacture or mere on site assembly: on site assembly or cutting to size is non manufacture and not subject to excise, whereas off site fabrication followed by removal to site may be treated as manufacture and tested against the turnover threshold for excise and cenvat credit eligibility. Input service tax credit is available for service tax paid and for capital goods/services used in providing taxable services. en-us Sat, 26 Apr 2014 20:10:37 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106754 Excise liability depends on whether fabrication constitutes manufacture or mere on site assembly: on site assembly or cutting to size is non manufacture and not subject to excise, whereas off site fabrication followed by removal to site may be treated as manufacture and tested against the turnover threshold for excise and cenvat credit eligibility. Input service tax credit is available for service tax paid and for capital goods/services used in providing taxable services. Discussion-Forum Central Excise Sat, 26 Apr 2014 20:10:37 +0530 https://www.taxtmi.com/forum/issue?id=106754