https://www.taxtmi.com/caselaws?id=239782 The Tribunal allowed the appeal, setting aside the order denying Cenvat Credit for construction services used in setting up a factory for manufacturing excisable goods. The definition of "input service" during the disputed period explicitly covered services related to establishing a factory, making the Board's Circular inapplicable. The Tribunal emphasized the eligibility of Cenvat Credit for such construction services, aligning with previous judicial precedents and overturning the decision of the Commissioner (Appeals) and Additional Commissioner. en-us Thu, 26 Sep 2013 00:00:00 +0530 Thu, 21 Nov 2013 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239782 The Tribunal allowed the appeal, setting aside the order denying Cenvat Credit for construction services used in setting up a factory for manufacturing excisable goods. The definition of "input service" during the disputed period explicitly covered services related to establishing a factory, making the Board's Circular inapplicable. The Tribunal emphasized the eligibility of Cenvat Credit for such construction services, aligning with previous judicial precedents and overturning the decision of the Commissioner (Appeals) and Additional Commissioner. Case-Laws Service Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239782