https://www.taxtmi.com/caselaws?id=331201 The tribunal dismissed the Revenue's appeal, affirming the respondent's entitlement to cenvat credit on construction services pre-01.04.2011. Construction of factory premises qualifies as an input service under Rule 2(l) of the Cenvat Credit Rules, emphasizing a broad interpretation to encompass activities crucial for manufacturing. The decision highlights the importance of enabling cenvat credit on essential services like construction for seamless operations and compliance in the manufacturing sector. en-us Mon, 04 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331201 The tribunal dismissed the Revenue's appeal, affirming the respondent's entitlement to cenvat credit on construction services pre-01.04.2011. Construction of factory premises qualifies as an input service under Rule 2(l) of the Cenvat Credit Rules, emphasizing a broad interpretation to encompass activities crucial for manufacturing. The decision highlights the importance of enabling cenvat credit on essential services like construction for seamless operations and compliance in the manufacturing sector. Case-Laws Central Excise Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331201