Input service

In case amount paid for construction of water harvesting tank, whether service receiver is eligible for credit of service tax and whether work contract service can be included in input service as per cenvat credit rules, 2004.
Replies (1)
Yes, the you can claim the credit.

Rule 2(I) excludes

Service portion in execution of works contract and Construction service . . .for building and civil structure etc.

So, yes you can.

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