https://www.taxtmi.com/caselaws?id=301562 The appellate authority upheld the decision of the CESTAT to allow Cenvat credit for construction services used in building a dormitory, emphasizing the alignment with welfare activities rather than production processes. The appeal against the order-in-appeal filed by a specific company was examined thoroughly. The disallowance of Cenvat Credit taken and utilized for the dormitory construction was upheld, requiring scrutiny of the credit's alignment with legal provisions. The judgment provides insights into the complexities of Cenvat credit eligibility and the specific legal challenges faced by the parties involved. en-us Fri, 22 Jan 2016 00:00:00 +0530 Fri, 08 Apr 2022 21:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301562 The appellate authority upheld the decision of the CESTAT to allow Cenvat credit for construction services used in building a dormitory, emphasizing the alignment with welfare activities rather than production processes. The appeal against the order-in-appeal filed by a specific company was examined thoroughly. The disallowance of Cenvat Credit taken and utilized for the dormitory construction was upheld, requiring scrutiny of the credit's alignment with legal provisions. The judgment provides insights into the complexities of Cenvat credit eligibility and the specific legal challenges faced by the parties involved. Case-Laws Service Tax Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301562