Cenvat credit

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POOJA H. SHAH (Querist)
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06 March 2014 I want to know can we claim cenvat credit on service tax paid by a builder on construction of residential complexes i.e. on services like architect fees, labour charges, telephone bills, etc.?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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06 March 2014 but if u are opting for works contract scheme then u will not be allowed/

POOJA H. SHAH

POOJA H. SHAH (Querist)
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06 March 2014 Thank you Sir. We have collected tax @ 3.09% (Taking 75% as abatement) & were paying to the government under the code 440334 i.e. 65(105)(zzzh)- Construction of residential complex service & 65(105)(zzq)- Construction services other than residential complex, including commercial/industrial buildings or civil structures. Then can we claim cenvat credit?

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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06 March 2014 if u have opted for abatement then in my view u cannot take cenvat credit as it will lead to double deduction...refer Notification no.30/2012 by cbec.