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credit on maintencnce of office building

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..... credit on maintencnce of office building
Query (Issue) Started By: - Harishanker Patel Dated:- 6-3-2012 Last Reply Date:- 10-3-2012 Service Tax
Got 5 Replies
Service Tax
In view of changes in cenvat credit rule wef 01.04.2011 please suggest whether cenavt credit on service tax for maintenance,repair,renovation & modification of office buldings & factory shed is available or not when s .....

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..... uch works are classified under commercial & industrial service by the service provider. Reply By Pradeep Khatri: The Reply: If this office is related to manufacturing unit then you can avail the CENVAT credit otherwise not. Reply By Harishanker Patel: The Reply: Sir, If the service is related to civil activities like bricks work,plastering,tiling & painting etc & service provider has been cla .....

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..... ssified it under commercial & industrial construction service then how can we decide that whether it is maintenance or modification of office or construction of office. Regards, Hari Shanker Patel Reply By Pradeep Khatri: The Reply: Repairing and Construction activities are different with each other. There's lots of difference between both of them. If you are errecting a new building then it w .....

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..... ill tentamount to construction and if you are doing some work on the existing building then it will tentamount to repair and maintenance. Just go through the nature and scope of work in the contract to dig out the exactly the nature of work. Reply By Naveed S: The Reply: The following 2 points are related in the query : 1) The services availed are basically maintenance,repair,renovation & modif .....

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..... ication. 2) services availed in relation to office buldings & factory shed. Hence, the cenvat credit on such service tax is available. Just advise the service provider that as cenvat credit is required to be availed, hence the above scope of work as well as the place/location of work (i.e Office and factory shed) are clearly and specifially mentioned in the invoice raised by him. Reply By Ha .....

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..... rishanker Patel: The Reply: Whether credit is available on account of renovation of office building, When someone destroy the old office building or factory shed & erect a new building or shed in place of the old building ingaging a contractor. Work order & bills for the both activities is different but service provider is same & claim service tax under commercial or ind. const service bor both a .....

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..... bove work.
Discussion Forum - Knowledge Sharing .....

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