Cenvat credit of construction services

[...] the construction of a building plays an essential part for the provision of output services (i.e. renting in the instant case) and considering the wide ambit of the definition of input services, the credit of service tax paid should not be denied to the company.

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Bibliographic Details
Published inFinancial Express
Main Author Bose, Rajat
Format Newspaper Article
LanguageEnglish
Published New Delhi Athena Information Solutions Pvt. Ltd 17.02.2012
Subjects
Construction
Liability
Rentals
Smart growth
State court decisions
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Summary:[...] the construction of a building plays an essential part for the provision of output services (i.e. renting in the instant case) and considering the wide ambit of the definition of input services, the credit of service tax paid should not be denied to the company.