Availment of Cenvat Credit

This query is : Resolved

CA Ashish (Querist)
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14 March 2011 Dear All

Can cenvat credit / input service tax credit be taken on following capital goods, if my company is output financial service providers against which the cenvat credit / input ST credit can be utilized:

1) Civil, Carpentry, Plumbing & genral Interior Works at new office premises

2) Electrical Works at office premises
3) Security Systems
4) Water Sprinler System
5) Data & Voice networking
6) HV-AC System
7) Architects fees (if the same is capitalised)

if the credit can be taken/availed,
Please give me the relevant references of rule / para under which the cenvat credit can be taken where the list of all above items are given..

CA Unnikrishnan Nair N

CA Unnikrishnan Nair N (Expert)
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15 March 2011 All the above services qualify for cenvat credit until 31-03-2011. After that, direct nexus of the input service and output services is a precondition.