1 Replies
sourav jain
(INTERNAL AUDITOR)
(128 Points)
Replied 04 October 2012
In case of abatement option taken by assesse ,ie, service tax on 25% of the value of consideration than they are not allowred to take cenvat credit paid on Input goods used in the relation to contruction but they can avail and utilise CENVAT Credit in respect of “input services” and “capital goods” while discharging their service tax liability in respect of above-mentioned Construction Services with effect from 01-07-2012
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