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Cenvat credit on repair of building

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(Querist)
27 November 2012 can cenvat credit on service tax be claimed by manufacturer on building repair(the building is given by assessee to its sister concern on rent)?
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
27 November 2012 No, since service tax on repairing of building is specifically excluded from the definition of input service.
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Viral Vora

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Viral Vora (Expert)
27 November 2012 No cannot take.




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