https://www.taxtmi.com/forum/issue?id=107623 Availability of CENVAT credit for repairs to factory buildings depends on classification under Rule 2(l): genuine repair, renovation or modernisation services of factory premises qualify as Input Service, whereas the service portion of a works contract and construction services are excluded, except where those excluded services are used for provision of one or more specified services allowing the exception. en-us Mon, 24 Nov 2014 17:19:32 +0530 Thu, 23 Jan 2025 15:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107623 Availability of CENVAT credit for repairs to factory buildings depends on classification under Rule 2(l): genuine repair, renovation or modernisation services of factory premises qualify as Input Service, whereas the service portion of a works contract and construction services are excluded, except where those excluded services are used for provision of one or more specified services allowing the exception. Discussion-Forum Service Tax Mon, 24 Nov 2014 17:19:32 +0530 https://www.taxtmi.com/forum/issue?id=107623