https://www.taxtmi.com/caselaws?id=278813 Cenvat credit on service tax paid for construction services used to set up a new manufacturing plant was allowable for the period before 1-4-2011 because the then-existing definition of input service included services used for setting up a factory. The later amendment deleting that phrase was held to operate prospectively, not retrospectively, so the denial of credit on the basis of the amended definition was unsustainable. Credit had therefore to be determined under the definition applicable during the relevant period. en-us Fri, 10 Feb 2017 00:00:00 +0530 Fri, 22 Feb 2019 06:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278813 Cenvat credit on service tax paid for construction services used to set up a new manufacturing plant was allowable for the period before 1-4-2011 because the then-existing definition of input service included services used for setting up a factory. The later amendment deleting that phrase was held to operate prospectively, not retrospectively, so the denial of credit on the basis of the amended definition was unsustainable. Credit had therefore to be determined under the definition applicable during the relevant period. Case-Laws Service Tax Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278813