https://www.taxtmi.com/caselaws?id=335370 The Tribunal affirmed the eligibility of input service tax credit for constructions such as compound wall, rest room, toilet, security room, overhead tank, and road laying activities in the factory premises, emphasizing their necessity for factory operations. The Tribunal rejected the Revenue's appeal, upholding the Commissioner (Appeals) order based on the integral nature of the constructions to the manufacturing process and compliance with relevant legal clarifications. en-us Wed, 07 Sep 2016 00:00:00 +0530 Mon, 10 Apr 2017 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335370 The Tribunal affirmed the eligibility of input service tax credit for constructions such as compound wall, rest room, toilet, security room, overhead tank, and road laying activities in the factory premises, emphasizing their necessity for factory operations. The Tribunal rejected the Revenue's appeal, upholding the Commissioner (Appeals) order based on the integral nature of the constructions to the manufacturing process and compliance with relevant legal clarifications. Case-Laws Central Excise Wed, 07 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335370