https://www.taxtmi.com/caselaws?id=355754 The Tribunal upheld the denial of Cenvat credit for consulting engineering services used in construction activities, citing the exclusion clause of Rule 2(l) of the Cenvat Credit Rules. However, the penalty for availing the disputed credit was set aside due to the genuine legal interpretation dispute, as there was no mala fide intent. The judgment clarifies the scope of excluded services under the rules, emphasizing the need for proper compliance with statutory provisions. en-us Fri, 22 Dec 2017 00:00:00 +0530 Mon, 19 Feb 2018 08:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355754 The Tribunal upheld the denial of Cenvat credit for consulting engineering services used in construction activities, citing the exclusion clause of Rule 2(l) of the Cenvat Credit Rules. However, the penalty for availing the disputed credit was set aside due to the genuine legal interpretation dispute, as there was no mala fide intent. The judgment clarifies the scope of excluded services under the rules, emphasizing the need for proper compliance with statutory provisions. Case-Laws Central Excise Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355754