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    <title>CENVAT CREDIT TO DEVELOPERS</title>
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    <description>A developer engaged in construction of residential complexes who pays service tax after abatement and uses subcontracted service providers can claim Cenvat credit on input services (such as labour-based plastering, slab and tiling services) invoiced with service tax, but cannot claim Cenvat credit on physical inputs/materials supplied by the developer. This position is reflected in the notification entry cited in the advisory.</description>
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    <lastBuildDate>Thu, 23 Jan 2025 15:57:17 +0530</lastBuildDate>
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      <description>A developer engaged in construction of residential complexes who pays service tax after abatement and uses subcontracted service providers can claim Cenvat credit on input services (such as labour-based plastering, slab and tiling services) invoiced with service tax, but cannot claim Cenvat credit on physical inputs/materials supplied by the developer. This position is reflected in the notification entry cited in the advisory.</description>
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