If a contractor received the service tax amount from client and he also purchase the machinary which is used in construction, than can he adjusted of service tax amount to excise duty amount of machinary?

Monnet,

If any person or company received the service tax amount from client and he purchase a construction equipment / commercial vehicle , than can he adjusted service tax amount which payable by him agnst excise duty of construction equipment / commercial vehicle as per following condition:- 1. if company involve in only construction activity. 2. If company involve in construction and manufacturing activity both.