https://www.taxtmi.com/caselaws?id=337062 The court upheld the denial of Cenvat credit on works contract services due to incomplete payment of service tax, emphasizing the need for proper documentation and tax compliance for credit eligibility. The appellant's argument that services were used for repair and modernization, not construction, was rejected as invoices showed service tax was paid only on the labor component, not the works contract services themselves. The denial of credit was deemed lawful, resulting in the dismissal of the appeal. en-us Tue, 15 Nov 2016 00:00:00 +0530 Wed, 12 Apr 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337062 The court upheld the denial of Cenvat credit on works contract services due to incomplete payment of service tax, emphasizing the need for proper documentation and tax compliance for credit eligibility. The appellant's argument that services were used for repair and modernization, not construction, was rejected as invoices showed service tax was paid only on the labor component, not the works contract services themselves. The denial of credit was deemed lawful, resulting in the dismissal of the appeal. Case-Laws Central Excise Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337062