CENVAT of Service Tax Paid on Works Contract for painting job of Civil Structure of Factory premises

CENVAT of Service Tax Paid on Works Contract for painting job of Civil Structure of Factory premises https://www.taxtmi.com/forum/issue?id=108642 Whether CENVAT credit is admissible for service tax on a painting works contract for a newly constructed factory depends on Rule 2(k) and 2(l) CCR,2002 which exclude inputs and service portions used for construction or execution of a building or civil structure. One practitioner argues painting job charges may qualify as an input service eligible for credit while painting materials are not creditable; another warns that claiming credit where exclusions apply risks a show-cause notice, demand, interest and penalties. en-us Sat, 23 May 2015 12:33:17 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator CENVAT of Service Tax Paid on Works Contract for painting job of Civil Structure of Factory premises https://www.taxtmi.com/forum/issue?id=108642 Whether CENVAT credit is admissible for service tax on a painting works contract for a newly constructed factory depends on Rule 2(k) and 2(l) CCR,2002 which exclude inputs and service portions used for construction or execution of a building or civil structure. One practitioner argues painting job charges may qualify as an input service eligible for credit while painting materials are not creditable; another warns that claiming credit where exclusions apply risks a show-cause notice, demand, interest and penalties. Discussion-Forum Central Excise Sat, 23 May 2015 12:33:17 +0530 https://www.taxtmi.com/forum/issue?id=108642