Can service tax paid on the services availed during the construction of a new office be claimed as cenvat credit in the present office ?
CA Garav Gulati
(Management Consultant)
(106 Points)
Replied 19 December 2011
as per ccr Rule 2(L) credit will not be available.
CA Unnikrishnan Nair N
(Chartered Accountant)
(2083 Points)
Replied 20 December 2011
This is inadmissible credit as per the amended definition of input service.