https://www.taxtmi.com/caselaws?id=356251 The appeal was allowed as the services provided were determined to be for repair and renovation of existing structures, not for the construction of new premises. The court found that the services fell within the definition of Input Service under the Cenvat Credit Rules, supporting the appellant's claim for Cenvat Credit on Service tax paid for 'Construction Services'. The judgment emphasized the distinction between construction and repair services, ultimately leading to the setting aside of the earlier decision and allowing the appeal. en-us Wed, 03 Jan 2018 00:00:00 +0530 Wed, 28 Feb 2018 06:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356251 The appeal was allowed as the services provided were determined to be for repair and renovation of existing structures, not for the construction of new premises. The court found that the services fell within the definition of Input Service under the Cenvat Credit Rules, supporting the appellant's claim for Cenvat Credit on Service tax paid for 'Construction Services'. The judgment emphasized the distinction between construction and repair services, ultimately leading to the setting aside of the earlier decision and allowing the appeal. Case-Laws Central Excise Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356251