services used - for setting up of a factory - elgibile for cenvat credit, Service Tax

[rao rao]

construction/infrastructure services services done in 2010 which are used for setting up a factory are eligible for credit in 2011 or otherwise

Posts / Replies

[KASTURI SETHI]

The words, "setting up a factory" was omitted w.e.f. 1.4.2011 vide Notification No.3/11-CE (NT) dated 1.3.11. Hence it time barred now. Not admissible at this stage.

[Mahir S]

Sir,

for the period prior to 01.03.2011, input service credit was available for credit pertaining to setting up of a factory.