https://www.taxtmi.com/caselaws?id=261969 The HC held that CENVAT credit on civil construction services was admissible as input services prior to the 2011 amendment, which was not retrospective and thus inapplicable to the respondents. The Tribunal's findings, approved by the HC, rejected the Commissioner's view that such services related solely to immovable property creation and not to manufacturing the final product. The court affirmed that these services were connected to the output service and input credit was rightly availed. The decision was against the assessee. en-us Thu, 16 Jul 2015 00:00:00 +0530 Mon, 28 Jul 2025 14:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261969 The HC held that CENVAT credit on civil construction services was admissible as input services prior to the 2011 amendment, which was not retrospective and thus inapplicable to the respondents. The Tribunal's findings, approved by the HC, rejected the Commissioner's view that such services related solely to immovable property creation and not to manufacturing the final product. The court affirmed that these services were connected to the output service and input credit was rightly availed. The decision was against the assessee. Case-Laws Service Tax Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261969