https://www.taxtmi.com/forum/issue?id=109583 Service tax on issuance of a structural stability certificate is a taxable technical inspection and certification service and, when used as an input for taxable output services or manufacture attracting central excise, the service tax component is eligible for Cenvat/Input service credit; statutory levies such as the Swachh Bharat Cess are not creditable. A divergent view treats certification tied to new construction as excluded from credit on the basis that it is used in construction activity, making the characterization of the service decisive. en-us Mon, 21 Dec 2015 16:35:53 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109583 Service tax on issuance of a structural stability certificate is a taxable technical inspection and certification service and, when used as an input for taxable output services or manufacture attracting central excise, the service tax component is eligible for Cenvat/Input service credit; statutory levies such as the Swachh Bharat Cess are not creditable. A divergent view treats certification tied to new construction as excluded from credit on the basis that it is used in construction activity, making the characterization of the service decisive. Discussion-Forum Service Tax Mon, 21 Dec 2015 16:35:53 +0530 https://www.taxtmi.com/forum/issue?id=109583