https://www.taxtmi.com/caselaws?id=372707 The Tribunal allowed the appeal, setting aside the disallowance of cenvat credit on input services for a Special Alumina Expansion Project. It held that services like Engineering Designs and Drawings were not excluded under Rule 2(l) of Cenvat Credit Rules as they were not directly related to construction activities. The Tribunal emphasized that such services fell within the definition of 'input service,' citing previous judgments allowing credit on similar services. Consequently, the appellant's argument was accepted, and they were granted the cenvat credit for the project. en-us Thu, 20 Dec 2018 00:00:00 +0530 Fri, 28 Dec 2018 10:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372707 The Tribunal allowed the appeal, setting aside the disallowance of cenvat credit on input services for a Special Alumina Expansion Project. It held that services like Engineering Designs and Drawings were not excluded under Rule 2(l) of Cenvat Credit Rules as they were not directly related to construction activities. The Tribunal emphasized that such services fell within the definition of 'input service,' citing previous judgments allowing credit on similar services. Consequently, the appellant's argument was accepted, and they were granted the cenvat credit for the project. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372707