https://www.taxtmi.com/caselaws?id=421063 The appellate tribunal allowed the appeal, finding that the appellant correctly availed Cenvat credit on ECIS services for modernization and expansion, not construction. The tribunal held that the service classification at the provider end cannot be changed at the recipient end. The exclusion clause under Cenvat Credit Rules did not apply to the services. The invocation of the extended limitation period was deemed invalid. The tribunal set aside the order and granted consequential relief to the appellant. en-us Wed, 13 Apr 2022 00:00:00 +0530 Thu, 14 Apr 2022 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421063 The appellate tribunal allowed the appeal, finding that the appellant correctly availed Cenvat credit on ECIS services for modernization and expansion, not construction. The tribunal held that the service classification at the provider end cannot be changed at the recipient end. The exclusion clause under Cenvat Credit Rules did not apply to the services. The invocation of the extended limitation period was deemed invalid. The tribunal set aside the order and granted consequential relief to the appellant. Case-Laws Central Excise Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421063