https://www.taxtmi.com/caselaws?id=405731 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (A)'s order disallowing CENVAT credit on input services related to construction work. The Tribunal held that the services were integral to the appellant's business activities and fell within the definition of "activities relating to business" before the relevant amendment. It concluded that construction work inside the factory premises constituted an input service before 1.4.2011, making the impugned order legally unsustainable. The penalty under Rule 15(3) was deemed not sustainable as it involved the interpretation of CENVAT Credit Rules. en-us Wed, 24 Mar 2021 00:00:00 +0530 Tue, 03 Aug 2021 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405731 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (A)'s order disallowing CENVAT credit on input services related to construction work. The Tribunal held that the services were integral to the appellant's business activities and fell within the definition of "activities relating to business" before the relevant amendment. It concluded that construction work inside the factory premises constituted an input service before 1.4.2011, making the impugned order legally unsustainable. The penalty under Rule 15(3) was deemed not sustainable as it involved the interpretation of CENVAT Credit Rules. Case-Laws Central Excise Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405731