https://www.taxtmi.com/caselaws?id=366099 The case involved a dispute over the eligibility of CENVAT credit on input services for the construction of an office building. The appellant claimed the services were for renovation and modernization, completed before 1.4.2011. The Department argued the building was new post that date, rendering the credit ineligible. The appellate authority remanded the case for verification of whether the building was newly constructed or renovated and to determine the completion date of construction services. The judgment stressed the need for further verification and allowed the appeal for a personal hearing opportunity, along with approving a change of cause title. en-us Thu, 31 May 2018 00:00:00 +0530 Thu, 30 Aug 2018 06:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366099 The case involved a dispute over the eligibility of CENVAT credit on input services for the construction of an office building. The appellant claimed the services were for renovation and modernization, completed before 1.4.2011. The Department argued the building was new post that date, rendering the credit ineligible. The appellate authority remanded the case for verification of whether the building was newly constructed or renovated and to determine the completion date of construction services. The judgment stressed the need for further verification and allowed the appeal for a personal hearing opportunity, along with approving a change of cause title. Case-Laws Central Excise Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366099