https://www.taxtmi.com/caselaws?id=422859 The Tribunal allowed the appeal, setting aside the order denying Cenvat credit for construction services related to re-carpeting of roads in an industrial estate. It held that the re-carpeting constituted repair and renovation, falling within the inclusive clause of "Input Service" under Rule 2(l) of the Cenvat Credit Rules, 2004. The decision was based on a harmonious interpretation of the relevant rules and supported by case law, ultimately granting the appellant eligibility for Cenvat credit. en-us Tue, 17 May 2022 00:00:00 +0530 Mon, 27 Feb 2023 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422859 The Tribunal allowed the appeal, setting aside the order denying Cenvat credit for construction services related to re-carpeting of roads in an industrial estate. It held that the re-carpeting constituted repair and renovation, falling within the inclusive clause of "Input Service" under Rule 2(l) of the Cenvat Credit Rules, 2004. The decision was based on a harmonious interpretation of the relevant rules and supported by case law, ultimately granting the appellant eligibility for Cenvat credit. Case-Laws Service Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422859