Cenvat credit on architect's services-constrcution of hotel

………………………….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