https://www.taxtmi.com/caselaws?id=345085 Construction and related services for sports stadia and other facilities used for public, charitable, educational, health or similar non-commercial purposes are treated as outside commercial or industrial construction, so service tax is not payable on such work. The Tribunal also noted that where exemption under Notification No. 1/2006-ST is unavailable, otherwise admissible Cenvat Credit cannot be denied merely because it was not claimed earlier, because the assessee also carried on trading activity, or because separate stock accounts were not maintained without fresh examination of the records. en-us Mon, 19 Jun 2017 00:00:00 +0530 Thu, 30 Aug 2018 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345085 Construction and related services for sports stadia and other facilities used for public, charitable, educational, health or similar non-commercial purposes are treated as outside commercial or industrial construction, so service tax is not payable on such work. The Tribunal also noted that where exemption under Notification No. 1/2006-ST is unavailable, otherwise admissible Cenvat Credit cannot be denied merely because it was not claimed earlier, because the assessee also carried on trading activity, or because separate stock accounts were not maintained without fresh examination of the records. Case-Laws Service Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345085