Credit of st

Yes....assesee can claim of ST piad on input services used for structure laying becuse he is enghagged in construction business.....but assume assessee is in business of manufacturing any product...then the inputs and input services used by him and the tax and excise duty paid would not be available to him as Cenvat creditt ...bcos Rule 2 (i) and 2(k) of CCR, 2004 specifically exclude such input and input services....