https://www.taxtmi.com/caselaws?id=171374 The Tribunal allowed the appeal, finding the appellant eligible for CENVAT credit on construction services for factory building and machinery installation. Despite an amendment excluding such services from credit eligibility post-1-4-2011, the Tribunal considered the services rendered and billed before that date, with payment made prior, as admissible for credit. The construction activities were deemed to directly and indirectly support manufacturing, leading to the allowance of the appeal with any necessary consequential relief. The appellant's reliance on Circular No. 943/04/2011-CX played a crucial role in establishing the credit's availability. en-us Thu, 09 Jan 2014 00:00:00 +0530 Tue, 30 Jun 2015 12:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171374 The Tribunal allowed the appeal, finding the appellant eligible for CENVAT credit on construction services for factory building and machinery installation. Despite an amendment excluding such services from credit eligibility post-1-4-2011, the Tribunal considered the services rendered and billed before that date, with payment made prior, as admissible for credit. The construction activities were deemed to directly and indirectly support manufacturing, leading to the allowance of the appeal with any necessary consequential relief. The appellant's reliance on Circular No. 943/04/2011-CX played a crucial role in establishing the credit's availability. Case-Laws Service Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171374