https://www.taxtmi.com/caselaws?id=222023 The tribunal held that the appellant correctly availed Cenvat credit on construction services for expanding production facilities, as the new factory was set up for that purpose. Admissibility of Cenvat credit on security services was confirmed due to their common use for manufacturers dealing with exempted and dutiable goods. However, credit on GTA and telephone services was disallowed as they were not covered under admissible services. The penalty imposed under Rule 15(3) of Cenvat Credit Rules, 2004, was set aside considering the reduced demand amount. The appeal was disposed of accordingly. en-us Fri, 17 Feb 2012 00:00:00 +0530 Thu, 11 Apr 2013 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222023 The tribunal held that the appellant correctly availed Cenvat credit on construction services for expanding production facilities, as the new factory was set up for that purpose. Admissibility of Cenvat credit on security services was confirmed due to their common use for manufacturers dealing with exempted and dutiable goods. However, credit on GTA and telephone services was disallowed as they were not covered under admissible services. The penalty imposed under Rule 15(3) of Cenvat Credit Rules, 2004, was set aside considering the reduced demand amount. The appeal was disposed of accordingly. Case-Laws Central Excise Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222023