https://www.taxtmi.com/caselaws?id=259624 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) to allow input service credit on construction services under the Cenvat Credit Rules, 2004. The Tribunal determined that the services availed by the respondents were eligible for Cenvat credit as they fell within the inclusive definition of "input services" under Rule 2(1). The appeal by the Revenue challenging the allowance of credit was dismissed, emphasizing that the construction services provided were directly related to setting up, modernization, renovation, or repairs in the factory premises, as permitted by the Rules. en-us Thu, 26 Feb 2015 00:00:00 +0530 Fri, 18 Sep 2015 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259624 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) to allow input service credit on construction services under the Cenvat Credit Rules, 2004. The Tribunal determined that the services availed by the respondents were eligible for Cenvat credit as they fell within the inclusive definition of "input services" under Rule 2(1). The appeal by the Revenue challenging the allowance of credit was dismissed, emphasizing that the construction services provided were directly related to setting up, modernization, renovation, or repairs in the factory premises, as permitted by the Rules. Case-Laws Service Tax Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259624