Cenvat credit in case of construction company

Hi,

I am working in a construction company. We recently carried out an pest control in our office & service tax was charged by the party. My question is can we take cenvat credit of the same to repay the S.T liabilty of construction service?

Thanks

 

Replies (1)

Hi Sonakshi,

Yes, you can take CENVAT credit on the same. The pest control job would qualify as input service since repair and maintenance of the premises of provider of output service is covered under the definition of "input service".

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