https://www.taxtmi.com/caselaws?id=171378 The Tribunal allowed the appeal regarding the eligibility to claim Cenvat credit for Service Tax paid on construction-related services. It was determined that the services in question fell within the definition of "input services" under Rule 2(l) of the Cenvat Credit Rules, 2004, as they were used in setting up, modernization, or repair of factory premises. The lower order denying the credit was set aside, and the appellant was granted relief. The judgment was pronounced on 7-2-2014 by Shri M.V. Ravindran, Member (J) of the Appellate Tribunal CESTAT AHMEDABAD. en-us Fri, 07 Feb 2014 00:00:00 +0530 Mon, 06 Jul 2015 18:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171378 The Tribunal allowed the appeal regarding the eligibility to claim Cenvat credit for Service Tax paid on construction-related services. It was determined that the services in question fell within the definition of "input services" under Rule 2(l) of the Cenvat Credit Rules, 2004, as they were used in setting up, modernization, or repair of factory premises. The lower order denying the credit was set aside, and the appellant was granted relief. The judgment was pronounced on 7-2-2014 by Shri M.V. Ravindran, Member (J) of the Appellate Tribunal CESTAT AHMEDABAD. Case-Laws Service Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171378