https://www.taxtmi.com/forum/issue?id=109439 Eligibility for CENVAT credit depends on Rule 2(l): input services include renovation, modernization or repairs of a factory or premises, but exclude the service portion of works contracts and construction services when used for construction/execution of a building or civil structure or for laying foundations or support structures; whether repairs to factory buildings qualify turns on whether the work is properly characterised as repair/renovation of factory premises (creditable) or as works contract/construction of a building/civil structure (excluded). en-us Mon, 23 Nov 2015 15:24:46 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109439 Eligibility for CENVAT credit depends on Rule 2(l): input services include renovation, modernization or repairs of a factory or premises, but exclude the service portion of works contracts and construction services when used for construction/execution of a building or civil structure or for laying foundations or support structures; whether repairs to factory buildings qualify turns on whether the work is properly characterised as repair/renovation of factory premises (creditable) or as works contract/construction of a building/civil structure (excluded). Discussion-Forum Service Tax Mon, 23 Nov 2015 15:24:46 +0530 https://www.taxtmi.com/forum/issue?id=109439