Cenvat credit on architect's services-constrcution of hotel

Queries 2188 views 2 replies
My client is constructing a hotel cum shopping complex in Amritsar. They are availing services of architects. Now there has been amendment in the definition of Input Service w.e.f. 1.7.2012, the relevant part of which is as follows:
 

………………………….but excludes services

                          i.            105(p)  Architect

ii.          105(zn)            Port services

iii.        105(zzl)Other port services

iv.        105(zzm)Airport Services by airport authority

v.          105(zzq) construction services other than residential complex, including commercial/ 

         industrial structure building or civil structures.

vi.        105(zzzh) Construction of residential complex service

vii.      105(zzzza)works contract service

 

 (hereinafter referred as specified services), in so far as they are used for-

(a)   Construction or execution of works contract of a building or a civil structure or a part thereof;

 or

(b)    laying of foundation or making of structures for support of capital goods,

 except for the provision of one or more of the specified services; or

 
NOW the query is as follows. 
Q1 - Since the services of architect has been deleted w.e.f. 1.7.12 in the list of services specifically excluded as far the construction of a civil structure is concerned, Can we claim cenvat credit on it even though in the definition on Input Service, the word setting up has been deleted w.e.f. 1.4.2011?
 
Replies (2)

This is indeed input service for providing output service,as you said it does not fall within the exclusion clause of Rule 2(l),so you can avail cenvat credit of Service Tax paid to Architact service.

Architects service is an input service eligible for credit to my knoweldge before and now.


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