Cenvat credit on input services

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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

Replies (1)

The cenvat credit on inputs or capital goods used for providing of hotel services are not available. The provider of taxable service shall avail the CENVAT credit only on such input services received, on or after the date on which the service provider starts paying service tax,


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