https://www.taxtmi.com/caselaws?id=374006 The Tribunal ruled in favor of the appellant, a construction service provider, regarding the availment of Central Excise Duty credit on construction materials. The Tribunal held that the amended definition of input under Notification No. 16/2009 applies only to manufacturers, not service providers. It concluded that the denial of credit to the appellant for inputs used in providing output services was unjustified, setting aside the Commissioner (Appeals) order and allowing the appeal. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374006 The Tribunal ruled in favor of the appellant, a construction service provider, regarding the availment of Central Excise Duty credit on construction materials. The Tribunal held that the amended definition of input under Notification No. 16/2009 applies only to manufacturers, not service providers. It concluded that the denial of credit to the appellant for inputs used in providing output services was unjustified, setting aside the Commissioner (Appeals) order and allowing the appeal. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374006