https://www.taxtmi.com/caselaws?id=386834 CENVAT credit on services used for ventilation stopping and isolation stopping areas inside mines was held admissible where those structures were mandatory for mine operations. The exclusion for "civil structure or part thereof" in the CENVAT Credit Rules was applied narrowly, and mine support structures integral to operational requirements were treated as not bearing the character of civil structures. On that basis, denial of credit on the disputed input services was not sustainable. en-us Thu, 06 Jun 2019 00:00:00 +0530 Thu, 10 Oct 2019 11:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386834 CENVAT credit on services used for ventilation stopping and isolation stopping areas inside mines was held admissible where those structures were mandatory for mine operations. The exclusion for "civil structure or part thereof" in the CENVAT Credit Rules was applied narrowly, and mine support structures integral to operational requirements were treated as not bearing the character of civil structures. On that basis, denial of credit on the disputed input services was not sustainable. Case-Laws Central Excise Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386834