https://www.taxtmi.com/caselaws?id=367759 The Tribunal allowed the appeal, holding that the appellant is entitled to Cenvat credit for Works Contract services related to Repair, Renovation, and Modernization of the factory. The judgment clarifies that Repair and Renovation services are eligible for Cenvat credit under the definition of Input Services, despite the exclusion of Works Contract services. The decision was supported by a detailed analysis of legal provisions, circulars, and precedents, emphasizing the legislative intent to allow credit for such services. en-us Mon, 24 Sep 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367759 The Tribunal allowed the appeal, holding that the appellant is entitled to Cenvat credit for Works Contract services related to Repair, Renovation, and Modernization of the factory. The judgment clarifies that Repair and Renovation services are eligible for Cenvat credit under the definition of Input Services, despite the exclusion of Works Contract services. The decision was supported by a detailed analysis of legal provisions, circulars, and precedents, emphasizing the legislative intent to allow credit for such services. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367759