https://www.taxtmi.com/caselaws?id=415052 The appeal was filed against the denial of Cenvat credit on Works Contract Service used for repairing the factory premises. The Tribunal upheld the denial, emphasizing that services related to construction or works contract for civil structures, such as flooring, are excluded from the definition of input services, even if used for repair purposes. The judgment primarily focused on the denial of credit for repair services, with limited discussion on interest and penalty issues. The appeal was dismissed by the Appellate Tribunal CESTAT Ahmedabad, emphasizing the exclusion of certain services from Cenvat credit eligibility. en-us Tue, 23 Nov 2021 00:00:00 +0530 Thu, 25 Nov 2021 07:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415052 The appeal was filed against the denial of Cenvat credit on Works Contract Service used for repairing the factory premises. The Tribunal upheld the denial, emphasizing that services related to construction or works contract for civil structures, such as flooring, are excluded from the definition of input services, even if used for repair purposes. The judgment primarily focused on the denial of credit for repair services, with limited discussion on interest and penalty issues. The appeal was dismissed by the Appellate Tribunal CESTAT Ahmedabad, emphasizing the exclusion of certain services from Cenvat credit eligibility. Case-Laws Central Excise Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415052