https://www.taxtmi.com/caselaws?id=339797 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s decision, and held that input service credit for civil construction work related to factory building construction was admissible. The judgment emphasized the necessity of the construction for the manufacturing process, following precedents and specific legal provisions. The issue was deemed settled for the period before 1.4.2011, based on relevant case law, including the Bellsonica Auto Components India Pvt. Ltd. case and the Honda Motorcycle & Scooter case. en-us Tue, 14 Feb 2017 00:00:00 +0530 Sat, 22 Apr 2017 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339797 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s decision, and held that input service credit for civil construction work related to factory building construction was admissible. The judgment emphasized the necessity of the construction for the manufacturing process, following precedents and specific legal provisions. The issue was deemed settled for the period before 1.4.2011, based on relevant case law, including the Bellsonica Auto Components India Pvt. Ltd. case and the Honda Motorcycle & Scooter case. Case-Laws Central Excise Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339797