https://www.taxtmi.com/caselaws?id=209744 The Appellate Tribunal, CESTAT, New Delhi, granted an unconditional stay in favor of the appellant, overturning the denial of Cenvat credit for service tax on construction services related to factory premises. The Tribunal distinguished the Maruti Suzuki Ltd. ruling and recognized the appellant's argument that services for setting up a factory fall under the inclusive definition of input services. By considering the precedent set in Suzuki Motorcycle (I) Pvt. Ltd., the Tribunal found merit in the appellant's case, emphasizing the importance of analyzing statutory provisions to determine Cenvat credit eligibility. en-us Mon, 31 Oct 2011 00:00:00 +0530 Wed, 08 Feb 2012 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209744 The Appellate Tribunal, CESTAT, New Delhi, granted an unconditional stay in favor of the appellant, overturning the denial of Cenvat credit for service tax on construction services related to factory premises. The Tribunal distinguished the Maruti Suzuki Ltd. ruling and recognized the appellant's argument that services for setting up a factory fall under the inclusive definition of input services. By considering the precedent set in Suzuki Motorcycle (I) Pvt. Ltd., the Tribunal found merit in the appellant's case, emphasizing the importance of analyzing statutory provisions to determine Cenvat credit eligibility. Case-Laws Service Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209744