https://www.taxtmi.com/caselaws?id=345271 Cenvat credit on inputs used in the manufacture of aluminium doors and windows was admissible where the goods were cleared on payment of duty, because the assessee's manufacturing activity had to be examined separately from its construction service activity. The fact that the assessee also claimed abatement under Notification No. 1/2006-ST for construction services did not justify denial of credit attributable to manufacture. Credit law must be applied activity-wise, and admissible input credit for dutiable manufacture cannot be refused merely due to an exemption or abatement issue in a separate service segment. The denial of credit was unsustainable and the appeal succeeded. en-us Fri, 26 May 2017 00:00:00 +0530 Mon, 01 Jan 2018 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345271 Cenvat credit on inputs used in the manufacture of aluminium doors and windows was admissible where the goods were cleared on payment of duty, because the assessee's manufacturing activity had to be examined separately from its construction service activity. The fact that the assessee also claimed abatement under Notification No. 1/2006-ST for construction services did not justify denial of credit attributable to manufacture. Credit law must be applied activity-wise, and admissible input credit for dutiable manufacture cannot be refused merely due to an exemption or abatement issue in a separate service segment. The denial of credit was unsustainable and the appeal succeeded. Case-Laws Service Tax Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345271