https://www.taxtmi.com/caselaws?id=383709 After the 01.04.2011 amendment to Rule 2(l) of the Cenvat Credit Rules, repair, maintenance, fabrication, dismantling, erection and commissioning services remain eligible input services when they are integrally connected with renovation, repair, maintenance or modernisation of a factory or machinery. Credit is disallowed only to the extent the services are shown to be used for construction of a building, civil structure, or foundation/support structure for capital goods. On the stated facts, the record supported the assessee's claim that the services were substantially for existing factory and machinery works, and the demand could survive only for the limited civil-work portion. en-us Thu, 11 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383709 After the 01.04.2011 amendment to Rule 2(l) of the Cenvat Credit Rules, repair, maintenance, fabrication, dismantling, erection and commissioning services remain eligible input services when they are integrally connected with renovation, repair, maintenance or modernisation of a factory or machinery. Credit is disallowed only to the extent the services are shown to be used for construction of a building, civil structure, or foundation/support structure for capital goods. On the stated facts, the record supported the assessee's claim that the services were substantially for existing factory and machinery works, and the demand could survive only for the limited civil-work portion. Case-Laws Central Excise Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383709