Cenvat credit on input services

Ramesh Purbia (P) (107 Points)

01 March 2014  

Respected Sir,

One of my client has received the following services during the construction of a Hotel.

  1. Accounting Service,  b)Advertisement Service,  c)Architect Service, d)Auditing Service, e)Clearing & forward Agent Service, f) Security service, g) Consulting engineering service, h) Erection, commissioning or installation service, i) Information technology software service, j) Labour contractor service, k) Manpower recruitment and supply service and l) work contract service.

Whether he can avail Cenvat credit on service tax paid by him on the aforesaid services during the construction of hotel?

Thanks & Regards,

CA. Ramesh Purbia