https://www.taxtmi.com/forum/issue?id=107826 A club charging service tax on membership fees or building fund cannot claim input credit for service tax paid on work contract services for its building because the service portion of a work contract is excluded from the definition of input services under the Cenvat Credit Rules, 2004, and Cenvat credit on work contract services is allowable only when the output service is Work Contract Service or Construction Service. en-us Thu, 08 Jan 2015 18:11:36 +0530 Thu, 23 Jan 2025 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107826 A club charging service tax on membership fees or building fund cannot claim input credit for service tax paid on work contract services for its building because the service portion of a work contract is excluded from the definition of input services under the Cenvat Credit Rules, 2004, and Cenvat credit on work contract services is allowable only when the output service is Work Contract Service or Construction Service. Discussion-Forum Service Tax Thu, 08 Jan 2015 18:11:36 +0530 https://www.taxtmi.com/forum/issue?id=107826