https://www.taxtmi.com/caselaws?id=360477 The Tribunal allowed CENVAT credit for service tax paid on Tours and Travels for official work, overturning the denial by lower authorities. The issue of credit for construction services used for housing complex and residential colony was remitted for reconsideration. The Tribunal clarified that certain construction services for repairs and renovations qualified as input services, allowing the appellant to avail CENVAT credit. No penalty was imposed due to the interpretational nature of the issues. The decision emphasized the need for substantiating claims and following due process in determining CENVAT credit eligibility. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 18 May 2018 06:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360477 The Tribunal allowed CENVAT credit for service tax paid on Tours and Travels for official work, overturning the denial by lower authorities. The issue of credit for construction services used for housing complex and residential colony was remitted for reconsideration. The Tribunal clarified that certain construction services for repairs and renovations qualified as input services, allowing the appellant to avail CENVAT credit. No penalty was imposed due to the interpretational nature of the issues. The decision emphasized the need for substantiating claims and following due process in determining CENVAT credit eligibility. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360477