https://www.taxtmi.com/caselaws?id=344235 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat Credit on cement and steel items used for erection, commissioning, and installation services. The judgment clarified that service providers could claim full credit on such items, distinguishing between manufacturers and service providers in the application of Cenvat Credit Rules. The appellant's adherence to contract terms and payment of full service tax without abatements supported their entitlement to the credit, as per the Tribunal's analysis of the case documents. en-us Tue, 16 May 2017 00:00:00 +0530 Mon, 12 Jun 2017 08:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344235 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat Credit on cement and steel items used for erection, commissioning, and installation services. The judgment clarified that service providers could claim full credit on such items, distinguishing between manufacturers and service providers in the application of Cenvat Credit Rules. The appellant's adherence to contract terms and payment of full service tax without abatements supported their entitlement to the credit, as per the Tribunal's analysis of the case documents. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344235