https://www.taxtmi.com/caselaws?id=376158 Cenvat credit after 01.04.2011 is available for repair and maintenance services used in relation to modernisation, renovation or repairs of a factory, but not for the service portion of works contract or civil construction used for construction of a building, civil structure or part thereof. Where invoices combine eligible and ineligible services under the same supplier, the credit entitlement must be determined only after bifurcation of the mixed items. The record was considered sufficient for such segregation, and fresh quantification was directed on that basis, with credit confined to repair and maintenance services and denied for civil construction and works contract services. en-us Thu, 31 Jan 2019 00:00:00 +0530 Mon, 04 Mar 2019 08:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376158 Cenvat credit after 01.04.2011 is available for repair and maintenance services used in relation to modernisation, renovation or repairs of a factory, but not for the service portion of works contract or civil construction used for construction of a building, civil structure or part thereof. Where invoices combine eligible and ineligible services under the same supplier, the credit entitlement must be determined only after bifurcation of the mixed items. The record was considered sufficient for such segregation, and fresh quantification was directed on that basis, with credit confined to repair and maintenance services and denied for civil construction and works contract services. Case-Laws Central Excise Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376158