https://www.taxtmi.com/caselaws?id=360201 The Tribunal upheld the appellant's right to Cenvat credit for construction services received before 1.4.2011, emphasizing that the amended definition did not apply retroactively. The appellant, engaged in aerated water manufacturing, availed the credit based on the unamended definition of input service in force until 31.3.2011. Despite Notification No. 3/2011-CE (NT) introducing restrictions post-1.4.2011, the Tribunal ruled in favor of the appellant, stating that the completion of work before the effective date justified the credit under the previous definition. en-us Fri, 16 Mar 2018 00:00:00 +0530 Fri, 11 May 2018 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360201 The Tribunal upheld the appellant's right to Cenvat credit for construction services received before 1.4.2011, emphasizing that the amended definition did not apply retroactively. The appellant, engaged in aerated water manufacturing, availed the credit based on the unamended definition of input service in force until 31.3.2011. Despite Notification No. 3/2011-CE (NT) introducing restrictions post-1.4.2011, the Tribunal ruled in favor of the appellant, stating that the completion of work before the effective date justified the credit under the previous definition. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360201