https://www.taxtmi.com/caselaws?id=217438 The Tribunal ruled in favor of the appellant, holding that the civil construction services were eligible for Cenvat credit under the Cenvat Credit Rules, 2004. The Tribunal determined that such services used in connection with setting up, modernization, renovation, or repair of the factory fell within the definition of 'input service.' Consequently, the demand for Cenvat credit, interest, and penalty was waived, and recovery was stayed pending the appeal's disposal. en-us Fri, 30 Sep 2011 00:00:00 +0530 Mon, 25 Feb 2013 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217438 The Tribunal ruled in favor of the appellant, holding that the civil construction services were eligible for Cenvat credit under the Cenvat Credit Rules, 2004. The Tribunal determined that such services used in connection with setting up, modernization, renovation, or repair of the factory fell within the definition of 'input service.' Consequently, the demand for Cenvat credit, interest, and penalty was waived, and recovery was stayed pending the appeal's disposal. Case-Laws Service Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217438