https://www.taxtmi.com/caselaws?id=194244 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal of a 100% export-oriented unit challenging the disallowance of Cenvat credit on 'commercial and industrial construction service' utilized for establishing an 'active pharmaceutical ingredient (API)' plant. Despite arguments that the service was used in relation to manufacturing, the Tribunal emphasized preventing tax arbitrage and fairness in treating input services, ultimately finding the appeal lacking in merit. en-us Wed, 24 Aug 2016 00:00:00 +0530 Sat, 02 Sep 2017 11:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194244 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal of a 100% export-oriented unit challenging the disallowance of Cenvat credit on 'commercial and industrial construction service' utilized for establishing an 'active pharmaceutical ingredient (API)' plant. Despite arguments that the service was used in relation to manufacturing, the Tribunal emphasized preventing tax arbitrage and fairness in treating input services, ultimately finding the appeal lacking in merit. Case-Laws Service Tax Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194244