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Service Tax on plant building construction
Can One avail the CENVAT credit of the SERVICE tax charged by the Building Contractor.
Replies (1)
The credit for the commercial construction is available 100% even where part of the premises used for non taxable activity. This does not seem to have been extended for works contract.[ in my view it should have been done]
However hwere the whole building is used for the porvding taxable services there is no doubt that the credit is fully available.
If not rule 6 maybe referred.
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