https://www.taxtmi.com/caselaws?id=349583 The tribunal ruled in favor of the appellants regarding the availability of Cenvat credit on construction services within factory premises, emphasizing the essential nature of these services for employee welfare and their nexus with the manufacturing process. The denial of credit for association services was challenged based on the limitation aspect, with the tribunal deeming the demand barred by limitation due to no malafide intent on the appellant's part. Consequently, the impugned orders were set aside, and the appeals were allowed, highlighting the importance of considering service nexus and the limitation aspect in determining Cenvat credit availability. en-us Wed, 09 Aug 2017 00:00:00 +0530 Wed, 18 Oct 2017 10:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349583 The tribunal ruled in favor of the appellants regarding the availability of Cenvat credit on construction services within factory premises, emphasizing the essential nature of these services for employee welfare and their nexus with the manufacturing process. The denial of credit for association services was challenged based on the limitation aspect, with the tribunal deeming the demand barred by limitation due to no malafide intent on the appellant's part. Consequently, the impugned orders were set aside, and the appeals were allowed, highlighting the importance of considering service nexus and the limitation aspect in determining Cenvat credit availability. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349583