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TMI BlogCENVAT of Service Tax Paid on Works Contract for painting job of Civil Structure of Factory premisesX X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT of Service Tax Paid on Works Contract for painting job of Civil Structure of Factory premises X X X X Extracts X X X X X X X X Extracts X X X X ..... of Factory. Rule 2(k) of CCR,2002 specifically excludes any input used for construction or execution of works contract of a building or a civil structure or a part thereof. Rule 2(l) of CCR, 2002 excludes service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the finance act in so far they are used for construc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or execution of works contract of a building or a civil structure or a part thereof. To conclude the point of doubt is, "Do the works contract for painting job is also covered under the above excluding clauses." Regards Ashish Bansal excludes,- (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; - See more at: http://taxguru.in/service-tax/cenvat-credit-input-services.html#sthash.aHE9VrsE.dpuf excludes,- (A) service portion in the execution of a works contract and construction services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including 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; - See more at: http://taxguru.in/service-tax/cenvat-credit-input-services.html#sthash.aHE9VrsE.dpuf excludes,- (A) service portion in the exec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution of a works contract and construction services including 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; - See more at: http://taxguru.in/service-tax/cenvat-credit-input-services.html#sthash.aHE9V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsE.dpuf Reply By Mehul Pandya: The Reply: As a provider of Service of Work Contact you can avail service tax credit on painting Job Charges because as per rule 2(I) of CCR, input services are only those which are used for providing output service. Though the inclusive part of definition of input service expands the scope of Input Service, it can be argued that it cannot cover services not relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to output services. In my view you can take cenvat credit in respect of input services directly related to construction services. As far as input credit on Painting material concerns, cenvat credit of the same is not allowable. Reply By Ashish Bansal: The Reply: What if I am availing service of painting as a Manufacturer. And service relates to one of my newly constructed factory building. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By PARTHASARATHY V:
The Reply:
You may be end up with SCN for demand of duty for the wrong availment of credit along with iNterest and penalty. X X X X Extracts X X X X X X X X Extracts X X X X
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