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TMI BlogCENVAT CREDIT ON REPAIRS TO FACTORY BUILDINGSX X X X Extracts X X X X X X X X Extracts X X X X ..... As per the definition of Input Service ( Rule 2(l) ), Input Service includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises and excludes service portion in the execution of a works contract and construction services including service listed under clause (b) of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 ; from the above, 1. Can w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e avail the CENVAT credit on repairs to factory buildings which may comes under the category of works contract service . CA V S Krishna Mohan V - Reply By Indian Commerce - The Reply = By S . Shanmugam Hi, In my opinion, as per the exclusion clause of Rule 2 (l) of Input service definition, you are not eligible to avail the CENVAT Credit on repairs to factory buildings, when it comes un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the category of Works contract nature. The repairing activity of a factory relating to the service nature is only eligible as Input service. regards SS - Reply By Naveed S - The Reply = Service portion in execution of works contract and construction service are excluded from the definition of input service. However, these services will be eligible as input service if used for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provision of one or more of the specified services i.e. works contract/construction of building or structure or laying of foundation or making of structures for support of capital goods. - Reply By Indian Commerce - The Reply = Hi Mr . Naveed S I agree with you, I mentioned my point for the end user and not the service provider. - ss - Reply By PAWAN KUMAR - The Reply = Dear Sir, As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per my view, services used exclusively for repair to factory buildings will be admissible for cenvat, however services under works contract will be inadmissible for cenvat. - CENVAT CREDIT ON REPAIRS TO FACTORY BUILDINGS - Query Started By: - THE SINGARENI COLLIERIES CO LTD Dated:- 24-11-2014 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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