https://www.taxtmi.com/caselaws?id=332798 The court upheld the decision of the Ld. Commissioner (Appeals) and dismissed the appellant's appeal regarding the entitlement to Cenvat credit for services of repairs, renovation, and modernization categorized under works contract service. The judgment emphasized that when services are classified under works contract service by the provider, the recipient cannot dispute this classification and claim Cenvat credit. The exclusion clause for works contract service prevents double benefits, even if individual services could qualify as input services when classified separately. Therefore, the appellant's claim for Cenvat credit was rightfully denied based on the classification chosen by the service provider. en-us Tue, 09 Feb 2016 00:00:00 +0530 Mon, 26 Sep 2016 10:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332798 The court upheld the decision of the Ld. Commissioner (Appeals) and dismissed the appellant's appeal regarding the entitlement to Cenvat credit for services of repairs, renovation, and modernization categorized under works contract service. The judgment emphasized that when services are classified under works contract service by the provider, the recipient cannot dispute this classification and claim Cenvat credit. The exclusion clause for works contract service prevents double benefits, even if individual services could qualify as input services when classified separately. Therefore, the appellant's claim for Cenvat credit was rightfully denied based on the classification chosen by the service provider. Case-Laws Service Tax Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332798