Service tax on works contract

Service  Tax Paid under RCM for Works Contract after abatemet (30% & 40%) by the Service Receiver is eligible of Input Credit?? Service Received is a manufacturing company.

Replies (3)

Yes, ST paid under RCM for works contract is eligible for input tax credit.

Not eligible if work contract is for original works of civil construction.
Originally posted by : Anmol Juneja
Yes, ST paid under RCM for works contract is eligible for input tax credit.

It is also for labour contractor ???

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