https://www.taxtmi.com/caselaws?id=376221 The Tribunal allowed the appeal in part, permitting CENVAT credit for insurance, erection, and commissioning services while excluding credit for construction services. The decision emphasized the revised interpretation of input services, noting that erection and commissioning were not excluded post-amendment. The Tribunal found the imposition of interest and penalty unwarranted due to the appellant's pre-payment of service tax. The matter was remanded for quantification, providing relief to the appellant and underscoring the importance of accurate service descriptions and compliance with legal provisions in determining CENVAT credit eligibility. en-us Tue, 26 Feb 2019 00:00:00 +0530 Tue, 05 Mar 2019 07:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376221 The Tribunal allowed the appeal in part, permitting CENVAT credit for insurance, erection, and commissioning services while excluding credit for construction services. The decision emphasized the revised interpretation of input services, noting that erection and commissioning were not excluded post-amendment. The Tribunal found the imposition of interest and penalty unwarranted due to the appellant's pre-payment of service tax. The matter was remanded for quantification, providing relief to the appellant and underscoring the importance of accurate service descriptions and compliance with legal provisions in determining CENVAT credit eligibility. Case-Laws Central Excise Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376221