Input of excise duty paid on steel and cement purchase

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Querist : Anonymous

Querist : Anonymous (Querist)

12 June 2014 whether a builder can avail of input of excise duty paid from service tax output in the construction business please reply this question with section or rule and case law also if relevant for this question.

Annu Agarwal

Annu Agarwal (Expert)
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13 June 2014 No the Cenvat credit of excise duty paid on inputs is available and the same cannot be adjusted wile paying output ervice tax.

Please refer to explanation 2 of Rule 2A(ii) of Valuation Rules.