https://www.taxtmi.com/caselaws?id=376492 The Tribunal allowed the appeal, setting aside the disallowance of CENVAT credit on input service tax for civil construction services under a works contract basis. It was determined that the works undertaken by the appellant were primarily for repair and maintenance purposes, falling within the definition of input service. The Tribunal relied on precedent and concluded that the services availed were eligible for credit, leading to the appeal being allowed with necessary consequential relief. en-us Tue, 05 Mar 2019 00:00:00 +0530 Mon, 11 Mar 2019 06:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376492 The Tribunal allowed the appeal, setting aside the disallowance of CENVAT credit on input service tax for civil construction services under a works contract basis. It was determined that the works undertaken by the appellant were primarily for repair and maintenance purposes, falling within the definition of input service. The Tribunal relied on precedent and concluded that the services availed were eligible for credit, leading to the appeal being allowed with necessary consequential relief. Case-Laws Central Excise Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376492