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    <title>Appellants Can Claim CENVAT Credit for Construction Services Performed by Contractors Under Credit Rules.</title>
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    <description>CENVAT credit - appellants have rightly taken the Cenvat credit as per Credit Rules - It is of no relevance as to whether the construction has been done through the contractors or not as long as service tax is paid, the appellant is entitled for Cenvat credit and subsequent utilisation thereof for payment of service tax.</description>
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      <description>CENVAT credit - appellants have rightly taken the Cenvat credit as per Credit Rules - It is of no relevance as to whether the construction has been done through the contractors or not as long as service tax is paid, the appellant is entitled for Cenvat credit and subsequent utilisation thereof for payment of service tax.</description>
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