https://www.taxtmi.com/caselaws?id=204502 The Appellate Tribunal CESTAT, Bangalore upheld the disallowance of Cenvat credit for 'Construction Service' and other services, directing the appellants to retain the disputed credit in their Cenvat accounts pending the appeal's final disposal. The Tribunal considered the location of the constructed buildings outside the factory premises in determining the eligibility for credit, emphasizing compliance with the Cenvat Credit Rules, 2004. The decision reflects a balanced approach to credit entitlement issues and clarifies the procedural aspect of maintaining disputed credit during the appeal process. en-us Thu, 10 Jun 2010 00:00:00 +0530 Mon, 30 May 2011 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204502 The Appellate Tribunal CESTAT, Bangalore upheld the disallowance of Cenvat credit for 'Construction Service' and other services, directing the appellants to retain the disputed credit in their Cenvat accounts pending the appeal's final disposal. The Tribunal considered the location of the constructed buildings outside the factory premises in determining the eligibility for credit, emphasizing compliance with the Cenvat Credit Rules, 2004. The decision reflects a balanced approach to credit entitlement issues and clarifies the procedural aspect of maintaining disputed credit during the appeal process. Case-Laws Service Tax Thu, 10 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204502