https://www.taxtmi.com/caselaws?id=352437 The Tribunal held that the appellant was eligible to avail CENVAT credit on works contract services post 1.4.2011. It found that the services from various contractors qualified as input services and were not excluded by the amendment. The nature of work awarded to contractors fell within the definition of input service, supporting the appellant's claim for eligibility of CENVAT credit. Consequently, the Tribunal deemed the order disallowing the credit as unsustainable in law and allowed the appellant's appeal against the rejection of CENVAT credit by the Commissioner (A). en-us Fri, 24 Nov 2017 00:00:00 +0530 Thu, 14 Dec 2017 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352437 The Tribunal held that the appellant was eligible to avail CENVAT credit on works contract services post 1.4.2011. It found that the services from various contractors qualified as input services and were not excluded by the amendment. The nature of work awarded to contractors fell within the definition of input service, supporting the appellant's claim for eligibility of CENVAT credit. Consequently, the Tribunal deemed the order disallowing the credit as unsustainable in law and allowed the appellant's appeal against the rejection of CENVAT credit by the Commissioner (A). Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352437