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Cenvat credit by a manufacturer of exciseable goods on intermediate services for construction of Building or civil structure after 01.07.2012
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....envat credit by a manufacturer of exciseable goods on intermediate services for construction of Building or civil structure after 01.07.2012<br> Query (Issue) Started By: - Harishanker Patel Dated:- 3-1-2013 Last Reply Date:- 4-1-2013 Service Tax<br>Got 1 Reply<br>Service Tax<br>as per rule 2(l)(A) of CCR, 2004 service portion in the execution of a works contract and construction services includin....
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....g service listed under clause (b) of section 66E of the Finance Act, (hereinafter referred as specified services) in so far as they are used for - (a) Construction or execution of works contract of a building or a civil structure or a part thereof; or (b) Laying of foundation or making of structures for support of capital goods,Except for the provision of one or more of the specified services are....
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.... excluded in the defination. So whether credit on other services eg manpower supply,hiring of JCB,Site preparation etc,used for Construction or execution of works contract of a building or a civil structure or a part thereof & Laying of foundation or making of structures for support of capital goods is available or not. Reply By Pradeep Khatri: The Reply: No CENVAT credit on Construction Service....
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.... will be available to Manufacturer of Finished Goods. The definition of goods has been amended since 01-04-2011 and the Cenvat Credit Rule, have been drastically amended in this regard. You may avail the depreciation as allowed under the provisions (Section 32) of Income Tax Act, 1961<br> Discussion Forum - Knowledge Sharing ....