https://www.taxtmi.com/caselaws?id=218979 The case involved a dispute over the denial of Cenvat credit for various services related to civil construction work in a factory. The Commissioner disallowed the credit, but the appellant argued that the services were indirectly related to business activities and essential for production. The judgment recognized the statutory obligations and the close relationship of the services to construction activities, allowing the appeal on both merits and limitation. The impugned orders were set aside, providing consequential relief to the appellants. en-us Thu, 01 Mar 2012 00:00:00 +0530 Wed, 20 Aug 2014 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218979 The case involved a dispute over the denial of Cenvat credit for various services related to civil construction work in a factory. The Commissioner disallowed the credit, but the appellant argued that the services were indirectly related to business activities and essential for production. The judgment recognized the statutory obligations and the close relationship of the services to construction activities, allowing the appeal on both merits and limitation. The impugned orders were set aside, providing consequential relief to the appellants. Case-Laws Service Tax Thu, 01 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218979