https://www.taxtmi.com/caselaws?id=377569 Cenvat credit on services used for erection, commissioning and installation of structural supports, platforms, staircases and sheds was held admissible because the exclusion in Rule 2(1)(A) of the Cenvat Credit Rules, 2004 applies to works contract and construction services used for a building, civil structure, foundation, or support structures for capital goods. Since the services were classified as erection, commissioning and installation service, they did not fall within that exclusion on the facts stated, and credit could not be denied on that basis. The denial of credit was therefore unsustainable, the impugned order was set aside, and the appeal succeeded on merits. en-us Mon, 25 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 07:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377569 Cenvat credit on services used for erection, commissioning and installation of structural supports, platforms, staircases and sheds was held admissible because the exclusion in Rule 2(1)(A) of the Cenvat Credit Rules, 2004 applies to works contract and construction services used for a building, civil structure, foundation, or support structures for capital goods. Since the services were classified as erection, commissioning and installation service, they did not fall within that exclusion on the facts stated, and credit could not be denied on that basis. The denial of credit was therefore unsustainable, the impugned order was set aside, and the appeal succeeded on merits. Case-Laws Central Excise Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377569