https://www.taxtmi.com/caselaws?id=221089 The Appellate Tribunal upheld the Commissioner (Appeals) order allowing Cenvat Credit on the dismantling of the existing structure in the factory, as it falls under the definition of 'renovation' within the scope of 'input service' as per the Cenvat Credit Rules, 2004. The Tribunal emphasized that renovation commonly includes dismantling to facilitate the construction of a new structure, affirming the Commissioner's decision and dismissing the Revenue's appeal. en-us Mon, 05 Nov 2012 00:00:00 +0530 Fri, 21 Jun 2013 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221089 The Appellate Tribunal upheld the Commissioner (Appeals) order allowing Cenvat Credit on the dismantling of the existing structure in the factory, as it falls under the definition of 'renovation' within the scope of 'input service' as per the Cenvat Credit Rules, 2004. The Tribunal emphasized that renovation commonly includes dismantling to facilitate the construction of a new structure, affirming the Commissioner's decision and dismissing the Revenue's appeal. Case-Laws Central Excise Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221089