https://www.taxtmi.com/forum/issue?id=109151 Input service under the CENVAT Credit Rules includes services used for renovation or repairs of a factory or premises, but excludes the service portion of works contracts and construction services insofar as they are used for construction/execution of buildings, laying foundations, or creating structures supporting capital goods. Service tax on repairs of existing premises is eligible for credit; repair carpentry qualifies, whereas services creating new assets do not. en-us Fri, 11 Sep 2015 15:08:41 +0530 Thu, 23 Jan 2025 15:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109151 Input service under the CENVAT Credit Rules includes services used for renovation or repairs of a factory or premises, but excludes the service portion of works contracts and construction services insofar as they are used for construction/execution of buildings, laying foundations, or creating structures supporting capital goods. Service tax on repairs of existing premises is eligible for credit; repair carpentry qualifies, whereas services creating new assets do not. Discussion-Forum Central Excise Fri, 11 Sep 2015 15:08:41 +0530 https://www.taxtmi.com/forum/issue?id=109151