https://www.taxtmi.com/caselaws?id=387613 Before the 2011 exclusion, services used for setting up a factory could fall within the inclusive definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, so construction-related services for the assessee's own factory premises were eligible for Cenvat credit. The later amendment excluding construction services was substantive rather than clarificatory and therefore operated prospectively, not retrospectively. On that basis, denial of credit was unsustainable, the Cenvat demand was set aside, and the related penalty also did not survive. en-us Tue, 22 Oct 2019 00:00:00 +0530 Sat, 26 Oct 2019 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387613 Before the 2011 exclusion, services used for setting up a factory could fall within the inclusive definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, so construction-related services for the assessee's own factory premises were eligible for Cenvat credit. The later amendment excluding construction services was substantive rather than clarificatory and therefore operated prospectively, not retrospectively. On that basis, denial of credit was unsustainable, the Cenvat demand was set aside, and the related penalty also did not survive. Case-Laws Central Excise Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387613