Input service tax credit on construction or renovation servi

Please respond someone.

1. CENVAT  in relation to Construction Sector will not be allowed w.e.f. 01.04.2011:

The following services  are excluded from CENVAT Credit

• Architect service
• Port services
• Other port services
• Airport services (sub clause zzm)
• Commercial or Industrial Construction Service
• Construction of Complex service
• Works Contract [65(105)(zzzza)]

Cenvat Credit  will not be allowed if these services are used for

1. construction of building or civil structure of a part thereof, or
2. Laying of foundation or making structure for support of capital goods

 However, Cenvat Credit will be allowed if these services are used for providing specified services mentioned above. For e.g. contractor who is liable to pay service tax under Commercial or Industrial Construction Service can take the credit on service received from the sub-contractor as well as architect

 Further Exclusion of the services is only for construction of building or civil structure or part thereof.

It will not apply to other services like completion & finishing, repairs, renovation, maintenance etc taxable under Commercial or Industrial Construction Services.