Eligibility to avail service tax on road construction

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sadananda (Querist)
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01 May 2013 Dear sir/sirs,

Ours is a Mfg co.,would like to know whether we can avail input service tax on road constructed inside our plant through civil contract is eligible ?

Thanks in advance !!

CA Vikas Acharya

CA Vikas Acharya (Expert)
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02 May 2013 Normally service part of Works Contract and Builders Service (66E(b)) not allowed if used for building or civil structure or part thereof or for laying of foundation or making of structures for support of capital goods BUT allowed for those who provides the Works Contract and Builders Service.
-rule 2(l) of CCR
as you are manufacturer and not builder or work contractor, it should not be allowed according to me

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