https://www.taxtmi.com/caselaws?id=387613 The Tribunal allowed the appeal in favor of the appellant, Mitsuba Sical India Ltd., regarding the denial of Cenvat credit on construction services and the imposition of a penalty. It held that services used for setting up a factory fall under the definition of "input service" as per Rule 2(l) of the CENVAT Credit Rules, emphasizing that the 2009 amendment was not retrospective. The Tribunal set aside the demand for Cenvat credit and the penalty, ruling in favor of the appellant based on precedents and the interpretation of relevant legal provisions. 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 The Tribunal allowed the appeal in favor of the appellant, Mitsuba Sical India Ltd., regarding the denial of Cenvat credit on construction services and the imposition of a penalty. It held that services used for setting up a factory fall under the definition of "input service" as per Rule 2(l) of the CENVAT Credit Rules, emphasizing that the 2009 amendment was not retrospective. The Tribunal set aside the demand for Cenvat credit and the penalty, ruling in favor of the appellant based on precedents and the interpretation of relevant legal provisions. Case-Laws Central Excise Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387613