Plz advise that, we have given contract regarding civil construction work of cement plat site,which is single main contractor. And contractor had charged under works contract service (without composition scheme). can we have take credit of service tax which is charged under this service(WC)
25 March 2013
No, you (Cement plant owner, as understood by your querry) are not eligible for cenvat of ST payable on WC services availed for construction of your plant. Specific exclusion in 'Input services'.
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