Dear Sir, We are assigning a contractor for doing painting works inside our factory. Paint will be provided by Company. Contractor will finish the painting work by using his own employees. We do not have any control over his employees. In this scenario, kindly clarify the following. 1. Whether Contractor service will be treated under Man power supply? 2. If not, are we eligible for the service tax credit which is paid to the Contractor. 3. Whether CENVAT credit is eligible for the CIVIL works done(without material) at various production areas (Eg: Tool room cable hole work, floor plastering, Fabrication room roof cleaning works, Plating shop tank cleaning works etc). Regards, ArunRaj

As far as the contractor is providing the painting work with his employees and not supplying the employees (persons) to the service receiver to do the painting work under the control of the service receiver it can not be treated as supply of man power. Normally by virtue of rule 2(l)(ii) of Cenvat Credit Rules (renovation or repair of factory) such service tax paid is eligible for credit. But the services in the nature of rule 2(l)(ii)(A) of CCR is not eligible for credit. If the civil wor