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Cenvet on st paid on purchase of office building

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 April 2012 Dear Sir,
can we get cenvet on service tax paid for purchase of office building.
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Pratik Pankaj Shah

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Pratik Pankaj Shah (Expert)
26 April 2012 Hi

As per the amended definition of the term Input service, some services are excluded from the definition of input services which also excludes service tax paid to contractor for constructing a building or a civil structure or making a foundation of a capital goods.

But when your output service is noting but construction per se, then you can avail the service tax credit otherwise not.
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