https://www.taxtmi.com/forum/issue?id=111645 Eligibility of Cenvat credit for Service Tax on CSR civil works like laying roads is not established because such welfare or statutory CSR activities lack the requisite nexus to the assessee's business of manufacture; works contracts for civil construction are excluded. The statutory CSR obligation does not change Cenvat eligibility. Service Tax paid either forms part of CSR cost when credit is not taken or becomes a Cenvat receivable if credit is taken, but taking credit does not reduce the CSR obligation. en-us Sat, 18 Mar 2017 10:18:32 +0530 Thu, 23 Jan 2025 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111645 Eligibility of Cenvat credit for Service Tax on CSR civil works like laying roads is not established because such welfare or statutory CSR activities lack the requisite nexus to the assessee's business of manufacture; works contracts for civil construction are excluded. The statutory CSR obligation does not change Cenvat eligibility. Service Tax paid either forms part of CSR cost when credit is not taken or becomes a Cenvat receivable if credit is taken, but taking credit does not reduce the CSR obligation. Discussion-Forum Service Tax Sat, 18 Mar 2017 10:18:32 +0530 https://www.taxtmi.com/forum/issue?id=111645