https://www.taxtmi.com/forum/issue?id=109918 The discussion concludes that service tax on factory construction is generally not eligible for Cenvat/input service credit nor refund for exports because construction charges are treated as civil construction and addressed through depreciation; although some appellate decisions have allowed credit for specific past periods, such precedents are period- and fact-specific and claims carry substantial litigation risk, so conservative practice advises against availing credit or seeking refund when Cenvat rules do not expressly permit it. en-us Sun, 21 Feb 2016 17:06:49 +0530 Thu, 23 Jan 2025 15:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109918 The discussion concludes that service tax on factory construction is generally not eligible for Cenvat/input service credit nor refund for exports because construction charges are treated as civil construction and addressed through depreciation; although some appellate decisions have allowed credit for specific past periods, such precedents are period- and fact-specific and claims carry substantial litigation risk, so conservative practice advises against availing credit or seeking refund when Cenvat rules do not expressly permit it. Discussion-Forum Service Tax Sun, 21 Feb 2016 17:06:49 +0530 https://www.taxtmi.com/forum/issue?id=109918