Dear sir,

Our company main activity is Repairs of vessels for this purpose initially we drigging for crane track,floating dock stability purpose, and constructed,capital goods installed,commissioned.(sea)

Now Service Tax dept. saying Drigging and constructed upto the basement level is not to be taken as a Input credit. above basement level capital goods only eligible for input credit.

Can you tell me is it correct or not.

Thanks in advance.

Thanks & Regards,

Bhanu Prakash

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