https://www.taxtmi.com/caselaws?id=386882 Services used for site formation, excavation, earthmoving, demolition, and maintenance or repair of plant were held to fall within the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 because they were not services of civil construction, building construction, or laying of foundation. The original authority had given a reasoned finding on the invoices and nature of services, while the appellate reversal was unsupported by reasons. Credit was therefore admissible, and the order denying credit was set aside with restoration of the original order allowing the claim. en-us Thu, 14 Mar 2019 00:00:00 +0530 Fri, 11 Oct 2019 11:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386882 Services used for site formation, excavation, earthmoving, demolition, and maintenance or repair of plant were held to fall within the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 because they were not services of civil construction, building construction, or laying of foundation. The original authority had given a reasoned finding on the invoices and nature of services, while the appellate reversal was unsupported by reasons. Credit was therefore admissible, and the order denying credit was set aside with restoration of the original order allowing the claim. Case-Laws Central Excise Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386882