https://www.taxtmi.com/forum/issue?id=111537 Rule 2(l)(A) excludes the service portion of works contracts and construction services from 'input services' when used for construction, execution of a building or civil structure, or for laying foundations or support structures for capital goods; consequently, if a contractor's invoice separately states goods and service charges for such works, the recipient is not eligible to claim Cenvat credit on the service portion. Additionally, where the service provider has claimed an abatement, credit on the materials supplied in that transaction is not allowed. en-us Wed, 22 Feb 2017 12:37:36 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111537 Rule 2(l)(A) excludes the service portion of works contracts and construction services from 'input services' when used for construction, execution of a building or civil structure, or for laying foundations or support structures for capital goods; consequently, if a contractor's invoice separately states goods and service charges for such works, the recipient is not eligible to claim Cenvat credit on the service portion. Additionally, where the service provider has claimed an abatement, credit on the materials supplied in that transaction is not allowed. Discussion-Forum Central Excise Wed, 22 Feb 2017 12:37:36 +0530 https://www.taxtmi.com/forum/issue?id=111537