https://www.taxtmi.com/caselaws?id=266302 The Tribunal dismissed the Revenue's appeal and upheld the decision allowing the respondent to avail Cenvat credit on construction services used for setting up their factory. The Tribunal emphasized that manufacturers are entitled to claim such credit under the Cenvat Credit Rules, highlighting the importance of aligning the interpretation of rules with the actual utilization of services in the manufacturing process. The appeal lacked merit, and the decision granting Cenvat credit for construction services was affirmed. en-us Tue, 28 Apr 2015 00:00:00 +0530 Tue, 12 Jan 2016 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266302 The Tribunal dismissed the Revenue's appeal and upheld the decision allowing the respondent to avail Cenvat credit on construction services used for setting up their factory. The Tribunal emphasized that manufacturers are entitled to claim such credit under the Cenvat Credit Rules, highlighting the importance of aligning the interpretation of rules with the actual utilization of services in the manufacturing process. The appeal lacked merit, and the decision granting Cenvat credit for construction services was affirmed. Case-Laws Service Tax Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266302