https://www.taxtmi.com/caselaws?id=357287 Cenvat credit on construction service remained admissible where the service had been commenced, invoiced, paid for, and substantially performed before 1.4.2011, when the amendment excluding construction service from eligible input service took effect. The record showed pre-amendment invoice, payment, and architect certification, establishing that the service was already availed before the exclusion came into force. The fact that credit was entered in the books after the amendment date did not by itself justify denial. The amendment was treated as not operating retrospectively against services already received and paid for, so the denial of credit was unsustainable. en-us Mon, 19 Mar 2018 00:00:00 +0530 Fri, 06 Mar 2020 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357287 Cenvat credit on construction service remained admissible where the service had been commenced, invoiced, paid for, and substantially performed before 1.4.2011, when the amendment excluding construction service from eligible input service took effect. The record showed pre-amendment invoice, payment, and architect certification, establishing that the service was already availed before the exclusion came into force. The fact that credit was entered in the books after the amendment date did not by itself justify denial. The amendment was treated as not operating retrospectively against services already received and paid for, so the denial of credit was unsustainable. Case-Laws Central Excise Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357287