https://www.taxtmi.com/highlights?id=40391 CENVAT Credit - input services - annual maintenance of lifts installed in the building - when the repair, maintenance, etc. is the part of a contract where construction is also an activity then that renovation will be covered under the definition of Work Contract else it will be very much inclusive part of the definition of input - credit allowed en-us Tue, 17 Jul 2018 10:06:09 +0530 Tue, 17 Jul 2018 10:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40391 CENVAT Credit - input services - annual maintenance of lifts installed in the building - when the repair, maintenance, etc. is the part of a contract where construction is also an activity then that renovation will be covered under the definition of Work Contract else it will be very much inclusive part of the definition of input - credit allowed Highlights Central Excise Tue, 17 Jul 2018 10:06:09 +0530 https://www.taxtmi.com/highlights?id=40391