https://www.taxtmi.com/caselaws?id=416594 The Tribunal ruled in favor of the appellant, allowing Cenvat credit for construction services used in the modernization of the existing factory, including the installation of the Effluent Treatment Plant. The interpretation of the 'Input Service' definition post-01.04.2011 was clarified, emphasizing that modernization, renovation, and repair services remain eligible for credit despite the exclusion of new construction services. The impugned order was set aside, and the appeal was allowed with consequential relief as per the law. en-us Fri, 31 Dec 2021 00:00:00 +0530 Mon, 03 Jan 2022 08:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416594 The Tribunal ruled in favor of the appellant, allowing Cenvat credit for construction services used in the modernization of the existing factory, including the installation of the Effluent Treatment Plant. The interpretation of the 'Input Service' definition post-01.04.2011 was clarified, emphasizing that modernization, renovation, and repair services remain eligible for credit despite the exclusion of new construction services. The impugned order was set aside, and the appeal was allowed with consequential relief as per the law. Case-Laws Central Excise Fri, 31 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416594