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Service tax cenvat allowed or not on new constuction cost

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(Querist)
05 June 2012 Dear Sir,

Can you please tell me service tax cenvat allowed or not on new constuction cost? is there any notification?
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CA Nikhil Bhansali

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CA Nikhil Bhansali (Expert)
06 June 2012 CENVAT credit in respect of following is not allowed

a) Architect Sevices
b) Commercial and Industrial Construction service and
c) Worls contract services

if those services are provided for new construction. Rest all CENVAT credit on Input service is aloowed

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