Cenvat credit on works contract services

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.

Replies (2)

Not eligible if used for construction of a building or a civil structure or a part thereof, or laying of foundation or making of structures for support of capital goods. If the service is used for other purposes, e.g. finishing services, repair, alteration or restoration, these should be eligible. 

Accordin to CCR 2004 , rule 2 (l) constructionn of factory sheds or building are not eligible input services. Painting , flooring , repairs shall be regarded as modernisation renovation, repairs of a factory or office , which is allowed. Regards Karan

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details