https://www.taxtmi.com/caselaws?id=186739 After the 01.04.2011 amendment to the Cenvat Credit Rules, services used for construction of a building or civil structure, including works contract service for foundation or support structures, were treated as excluded from input service credit. On the facts, credit was therefore inadmissible for construction service and works contract service used in erection of BTS towers, but remained admissible for erection, commissioning and installation service, consultancy engineer's service, business auxiliary service and business support service. In view of the limited disallowance and the absence of mala fide intent, penalty was held unwarranted and set aside. en-us Tue, 22 Mar 2016 00:00:00 +0530 Wed, 09 Nov 2016 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186739 After the 01.04.2011 amendment to the Cenvat Credit Rules, services used for construction of a building or civil structure, including works contract service for foundation or support structures, were treated as excluded from input service credit. On the facts, credit was therefore inadmissible for construction service and works contract service used in erection of BTS towers, but remained admissible for erection, commissioning and installation service, consultancy engineer's service, business auxiliary service and business support service. In view of the limited disallowance and the absence of mala fide intent, penalty was held unwarranted and set aside. Case-Laws Service Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186739