22 November 2011
Can a civil construction comp. engaged in construction of roads or bridges take credit on advertisement expenses and manpower recruitment.
What are the restriction for civil construction companies. pls clarify imm/
22 November 2011
Civil construction in respect of construction of roads or bridges are not taxable services.
Input service means any services used for providing output service......
Output service means any taxable services....
Thus any service used for providing above services shall not fall under the definition of input services and accordingly cenvat credit can not be taken
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