Service tax on man power

I think credit of ST paid under RCM cannot be taken because the same are not input service for the purpose of providing services of construction of residential complex..

but use of labour supply( man power suppl )only for the .const. of resi, complex

Dear sir,

Certainly it qualifies as input service and rightly you can avail benefit of the same.

In CCR 2004 there is no specific restriction which curtails availing this input service and there are no reported caselaws which disqualifies this credit as ineligible.

Thanks

thanks