https://www.taxtmi.com/caselaws?id=327032 The Tribunal allowed the appeal, overturning the disallowance of Cenvat credit on service tax paid for construction services used in building construction. The appellant, engaged in manufacturing automotive rubber parts, successfully demonstrated that the construction services were completed before the exclusion date post-April 2011, despite the invoice being issued later. The Tribunal emphasized that the completion date, rather than the invoice timing, is crucial in determining credit eligibility under the Cenvat credit rules. The decision granted consequential reliefs, highlighting the importance of aligning service provision completion with legal provisions for successful credit claims. en-us Tue, 29 Sep 2015 00:00:00 +0530 Sat, 14 May 2016 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327032 The Tribunal allowed the appeal, overturning the disallowance of Cenvat credit on service tax paid for construction services used in building construction. The appellant, engaged in manufacturing automotive rubber parts, successfully demonstrated that the construction services were completed before the exclusion date post-April 2011, despite the invoice being issued later. The Tribunal emphasized that the completion date, rather than the invoice timing, is crucial in determining credit eligibility under the Cenvat credit rules. The decision granted consequential reliefs, highlighting the importance of aligning service provision completion with legal provisions for successful credit claims. Case-Laws Service Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327032