https://www.taxtmi.com/forum/issue?id=109420 If the service portion of an AMC (works contract service) can be valued separately, service tax may be applied to the gross service value and CENVAT credit claimed for inputs, capital goods and input services. If segregation is not possible, valuation follows the works contract aggregation with an abatement treating part of the gross value as goods; the rule's Explanation disallows credit for duties or cess on inputs related to the works contract but does not bar credit for capital goods or service tax on input services. en-us Thu, 19 Nov 2015 12:59:25 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109420 If the service portion of an AMC (works contract service) can be valued separately, service tax may be applied to the gross service value and CENVAT credit claimed for inputs, capital goods and input services. If segregation is not possible, valuation follows the works contract aggregation with an abatement treating part of the gross value as goods; the rule's Explanation disallows credit for duties or cess on inputs related to the works contract but does not bar credit for capital goods or service tax on input services. Discussion-Forum Service Tax Thu, 19 Nov 2015 12:59:25 +0530 https://www.taxtmi.com/forum/issue?id=109420