https://www.taxtmi.com/caselaws?id=266041 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner (Appeals) allowing input service credit on civil construction services for building a factory shed. The Tribunal determined that the construction fell within the definition of "input service" under Rule 2(1) of CCR, 2004, as it related to setting up the factory premises. The Tribunal dismissed the Revenue's appeal, affirming the eligibility of the manufacturers to claim Cenvat credit for the construction, emphasizing the need to establish a clear nexus between services availed and manufacturing activities for such credits. en-us Thu, 26 Feb 2015 00:00:00 +0530 Fri, 18 Sep 2015 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266041 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner (Appeals) allowing input service credit on civil construction services for building a factory shed. The Tribunal determined that the construction fell within the definition of "input service" under Rule 2(1) of CCR, 2004, as it related to setting up the factory premises. The Tribunal dismissed the Revenue's appeal, affirming the eligibility of the manufacturers to claim Cenvat credit for the construction, emphasizing the need to establish a clear nexus between services availed and manufacturing activities for such credits. Case-Laws Central Excise Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266041