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Cenvat credit on manpower

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(Querist)
06 September 2011 Hi

Is Cenvat credit available on manpower supplied by Contractor for erection, commissioning and installation?
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CS Bijoy

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CS Bijoy (Expert)
08 September 2011 If Service used in the manufacturing process than service tax paid on input service can be taken as credit.

In the above case it can be capitalized and deduction can be avail.

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