https://www.taxtmi.com/forum/issue?id=108832 Charges for drawing plans billed by the builder as part of the factory construction are not eligible for Cenvat/service tax credit because Rule 2(l) of the Cenvat Credit Rules, 2004 excludes the service portion in execution of works contracts and construction services (including services under clause (b) of section 66E), and the removal of 'setting up' from the input services definition precludes credit. en-us Wed, 01 Jul 2015 14:53:42 +0530 Thu, 23 Jan 2025 15:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108832 Charges for drawing plans billed by the builder as part of the factory construction are not eligible for Cenvat/service tax credit because Rule 2(l) of the Cenvat Credit Rules, 2004 excludes the service portion in execution of works contracts and construction services (including services under clause (b) of section 66E), and the removal of 'setting up' from the input services definition precludes credit. Discussion-Forum Service Tax Wed, 01 Jul 2015 14:53:42 +0530 https://www.taxtmi.com/forum/issue?id=108832