https://www.taxtmi.com/caselaws?id=359999 The Tribunal ruled in favor of the appellant, a service provider, allowing them to avail Cenvat credit for input services used in constructing a retail Mall. The Tribunal held that since the credit was availed pre-amendment and the Mall construction was completed before the 2011 change, the disputed services qualified as input services. Emphasizing that the timing of credit utilization is crucial, the Tribunal found the denial of Cenvat benefit post-amendment unjustified, setting aside the impugned order and ruling in favor of the appellant. en-us Thu, 03 May 2018 00:00:00 +0530 Tue, 08 May 2018 08:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359999 The Tribunal ruled in favor of the appellant, a service provider, allowing them to avail Cenvat credit for input services used in constructing a retail Mall. The Tribunal held that since the credit was availed pre-amendment and the Mall construction was completed before the 2011 change, the disputed services qualified as input services. Emphasizing that the timing of credit utilization is crucial, the Tribunal found the denial of Cenvat benefit post-amendment unjustified, setting aside the impugned order and ruling in favor of the appellant. Case-Laws Service Tax Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359999