https://www.taxtmi.com/forum/issue?id=110438 CENVAT credit availability depends on subcontracted service character. If the subcontractor executes the full works contract including materials, input service credit is allowed only for the recognised service portion (architect, finishing, repair, renovation, alteration etc.), with the non-service construction element excluded and reverse charge applying where applicable; subcontractor exemption follows main contractor exemption and subcontractor-paid tax can be claimed as credit by the main contractor. Pure labour supply is classified as construction service, with the labour supplier liable to tax on labour value, without applicability of works-contract abatement or reverse charge; input service credit applies only to taxed output services. en-us Wed, 01 Jun 2016 06:26:00 +0530 Thu, 23 Jan 2025 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110438 CENVAT credit availability depends on subcontracted service character. If the subcontractor executes the full works contract including materials, input service credit is allowed only for the recognised service portion (architect, finishing, repair, renovation, alteration etc.), with the non-service construction element excluded and reverse charge applying where applicable; subcontractor exemption follows main contractor exemption and subcontractor-paid tax can be claimed as credit by the main contractor. Pure labour supply is classified as construction service, with the labour supplier liable to tax on labour value, without applicability of works-contract abatement or reverse charge; input service credit applies only to taxed output services. Discussion-Forum Service Tax Wed, 01 Jun 2016 06:26:00 +0530 https://www.taxtmi.com/forum/issue?id=110438