Cenvat credit on works contract services

Greeshma (Chartered Accountant) (37 Points)

29 January 2014  

Hi, Can anyone please tell me if an assessee engaged in manufacture is eligible to avail cenvat credit on service tax paid for Works contract services used for the following :

  • Construction of factory sheds or buildings
  • Painting of factory building. flooring of the factory
  • Construciton/ Repairs to Administrative office building situated inside the factory premises etc

If the answer is no, then please specify the effective date since when the credit is ineligble.