https://www.taxtmi.com/caselaws?id=271712 The Tribunal allowed the appeal, setting aside the demands and penalties imposed on the appellant for availing CENVAT credit on input services and goods to discharge service tax liability. The Tribunal held that the appellant's interpretation of the CENVAT Credit Rules, 2004 was valid, emphasizing the eligibility of CENVAT credit for services used in construction activities. It rejected the reliance on CBEC Circular No. 98/1/2008-ST, stating it contradicted the legal framework. By comparing with relevant case laws, the Tribunal concluded that the appellant was entitled to the CENVAT credit, granting consequential relief. en-us Wed, 06 Jan 2016 00:00:00 +0530 Fri, 04 Nov 2016 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271712 The Tribunal allowed the appeal, setting aside the demands and penalties imposed on the appellant for availing CENVAT credit on input services and goods to discharge service tax liability. The Tribunal held that the appellant's interpretation of the CENVAT Credit Rules, 2004 was valid, emphasizing the eligibility of CENVAT credit for services used in construction activities. It rejected the reliance on CBEC Circular No. 98/1/2008-ST, stating it contradicted the legal framework. By comparing with relevant case laws, the Tribunal concluded that the appellant was entitled to the CENVAT credit, granting consequential relief. Case-Laws Service Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271712