https://www.taxtmi.com/caselaws?id=351882 The Tribunal ruled in favor of the appellants, allowing them credit for Service Tax paid on construction services for modernization and renovation of their factory. The decision was based on the interpretation that modernization, renovation, and repair services within the factory premises constituted eligible input services, despite the exclusion of new construction under the amended definition. The Tribunal considered a circular from the Board supporting this interpretation and granted the appellants relief, emphasizing compliance with USA FDA guidelines as a significant factor in their decision. en-us Wed, 08 Nov 2017 00:00:00 +0530 Thu, 28 Jun 2018 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351882 The Tribunal ruled in favor of the appellants, allowing them credit for Service Tax paid on construction services for modernization and renovation of their factory. The decision was based on the interpretation that modernization, renovation, and repair services within the factory premises constituted eligible input services, despite the exclusion of new construction under the amended definition. The Tribunal considered a circular from the Board supporting this interpretation and granted the appellants relief, emphasizing compliance with USA FDA guidelines as a significant factor in their decision. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351882