https://www.taxtmi.com/caselaws?id=348018 CENVAT credit was admissible on pest control services used to maintain an organic chemicals factory because they had a direct nexus with manufacturing and fell within the scope of input service. Credit on civil works for construction of the factory was admissible for the period when input service included services used in relation to setting up of a factory, but became inadmissible after that expression was deleted, requiring reversal of credit with interest for the post-amendment period. Penalties were unsustainable because the inadmissible portion did not involve any finding of intention to evade. The appeal therefore succeeded in part, with partial relief to the assessee. en-us Wed, 30 Aug 2017 00:00:00 +0530 Fri, 15 Sep 2017 09:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348018 CENVAT credit was admissible on pest control services used to maintain an organic chemicals factory because they had a direct nexus with manufacturing and fell within the scope of input service. Credit on civil works for construction of the factory was admissible for the period when input service included services used in relation to setting up of a factory, but became inadmissible after that expression was deleted, requiring reversal of credit with interest for the post-amendment period. Penalties were unsustainable because the inadmissible portion did not involve any finding of intention to evade. The appeal therefore succeeded in part, with partial relief to the assessee. Case-Laws Central Excise Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348018