https://www.taxtmi.com/caselaws?id=359638 Input service credit on civil construction service used for setting up factory premises is admissible under the Cenvat Credit Rules, 2004, because services used in relation to setting up a factory fall within the inclusive definition of input service under Rule 2(l). The later exclusion of construction services was treated as prospective and not applicable to the period in dispute, so the credit claim remained allowable on the basis of binding jurisdictional precedent and the broader interpretation of input service. en-us Mon, 26 Mar 2018 00:00:00 +0530 Thu, 03 May 2018 06:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359638 Input service credit on civil construction service used for setting up factory premises is admissible under the Cenvat Credit Rules, 2004, because services used in relation to setting up a factory fall within the inclusive definition of input service under Rule 2(l). The later exclusion of construction services was treated as prospective and not applicable to the period in dispute, so the credit claim remained allowable on the basis of binding jurisdictional precedent and the broader interpretation of input service. Case-Laws Central Excise Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359638