cenvat on office building, Service Tax

[sarat sahoo]

Sir

Cenvat credit can be taken on costruction &repiair office building of retail outlet service provider ?

Posts / Replies

[JSW CEMENT LIMITED]

Cenvat credit can be taken for repair and maintenance of office building not on construction service.

[KASTURI SETHI]

I endorse the views of JSW CEMENT LTD. as repair of office building qualifies the definition of 'Input Service' under Rule (l) of Cenvat Credit Rules, 2004.