https://www.taxtmi.com/caselaws?id=373002 The Tribunal allowed the appellant's challenge against the denial of Service Tax credit on construction services, ruling in favor of the appellant. The construction of staff quarters within the factory premises was deemed essential for ensuring staff availability and enhancing productivity in the manufacturing process. The Tribunal emphasized the nexus between the construction activity and the business, granting the appellant the benefit of availing Cenvat credit by considering the construction as an input service linked to the manufacturing activity. en-us Fri, 16 Nov 2018 00:00:00 +0530 Sat, 05 Jan 2019 06:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373002 The Tribunal allowed the appellant's challenge against the denial of Service Tax credit on construction services, ruling in favor of the appellant. The construction of staff quarters within the factory premises was deemed essential for ensuring staff availability and enhancing productivity in the manufacturing process. The Tribunal emphasized the nexus between the construction activity and the business, granting the appellant the benefit of availing Cenvat credit by considering the construction as an input service linked to the manufacturing activity. Case-Laws Central Excise Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373002