https://www.taxtmi.com/caselaws?id=363030 Cenvat credit on construction-related input services received in 2005-06 could not be denied merely because the credit was availed after the 1 April 2011 amendment excluding construction services from the definition of input service; the entitlement accrued when the services were received, and the later amendment could not retrospectively withdraw it. The credit also was not barred by limitation, as the Cenvat Credit Rules did not prescribe any fixed period for availing credit on received input services before 2014. The denial of credit was therefore unsustainable, and the assessee was held entitled to the credit. en-us Thu, 05 Jul 2018 00:00:00 +0530 Sat, 07 Jul 2018 08:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363030 Cenvat credit on construction-related input services received in 2005-06 could not be denied merely because the credit was availed after the 1 April 2011 amendment excluding construction services from the definition of input service; the entitlement accrued when the services were received, and the later amendment could not retrospectively withdraw it. The credit also was not barred by limitation, as the Cenvat Credit Rules did not prescribe any fixed period for availing credit on received input services before 2014. The denial of credit was therefore unsustainable, and the assessee was held entitled to the credit. Case-Laws Service Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363030