Cenvat credit of service tax

From 01-04-2011 onwards services in relation to setting up is not input service hence the credit is inadmissible. Regarding taking the credit prior to 01-04-2011, you would have filed ST-3/ER-1 and hence it appears to be difficult.

Sir, I want to know that if i have made the provision of Civil bill expenses at the end of March 2011 (as bill of contractor is not received on that date) Yet, I will able to claim credit of service tax levied on the bill by contractor? (Bill date: 25.02.2011, accounted on 25.07.2011)??

Advance paid in Feb, bill dated 25-02-2011, failed to prvide for the bill as on 31-03-2011, bill accounted for in July , doubt is whether cenvat credit can be taken in Feb/march. Financial Accouning has nothing to do with cenvat credit. You can claim that the bill stands paid to the exetent of the advance and claim cenvat credit in Feb/march. But you have already filed ST-3/ER-1 for that period. You can try it by revision of return. From 01-04-2011 civil work is not input service unless it relates to repairs.