https://www.taxtmi.com/caselaws?id=369354 The appellant was allowed to claim Cenvat credit for Construction Services used for Repair and Maintenance. The Tribunal determined that despite the exclusion of Construction Service from the definition of Input Service, services related to Modernization, Renovation, and Repair of factory premises were eligible for credit. The services provided by the appellant were categorized under Repair and Maintenance by the service provider, justifying the appellant's entitlement to the credit. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Fri, 24 Aug 2018 00:00:00 +0530 Fri, 26 Oct 2018 06:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369354 The appellant was allowed to claim Cenvat credit for Construction Services used for Repair and Maintenance. The Tribunal determined that despite the exclusion of Construction Service from the definition of Input Service, services related to Modernization, Renovation, and Repair of factory premises were eligible for credit. The services provided by the appellant were categorized under Repair and Maintenance by the service provider, justifying the appellant's entitlement to the credit. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369354