https://www.taxtmi.com/caselaws?id=355124 The Tribunal held that services related to modernization, renovation, and repair of factory premises constitute 'input service' eligible for credit, despite the exclusion of construction services. The appellants' contention was supported by a Board clarification, leading to the reversal of orders denying credit for Service Tax paid on such services. The appeals were allowed, setting aside the demands for recovery of inadmissible credit with interest and penalty, granting the appellants relief in accordance with the law. en-us Fri, 10 Nov 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355124 The Tribunal held that services related to modernization, renovation, and repair of factory premises constitute 'input service' eligible for credit, despite the exclusion of construction services. The appellants' contention was supported by a Board clarification, leading to the reversal of orders denying credit for Service Tax paid on such services. The appeals were allowed, setting aside the demands for recovery of inadmissible credit with interest and penalty, granting the appellants relief in accordance with the law. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355124