Service tax query

Is CEN VAT Credit available for receipient & payer of Service of a works contract in the implication of ST-30/2012??

Replies (2)

Eligible cenvat credit is available for service provider, including capital goods.

 

For service receiver, the works contract service should be for the purpose of output service. Then only it is eligible.

 

 

May I have any instances or example for the same??

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