https://www.taxtmi.com/caselaws?id=426229 The Tribunal concluded that the services utilized by the Appellants for the Coke Oven Project constituted 'input service' under the Cenvat Credit Rules, 2004, for the modernization and renovation of their factory. The exclusion clause regarding 'works contract services' did not apply to the services procured, which were found to be for modernization purposes rather than construction. The Tribunal also determined that the show cause notices were not valid for the period before 01-07-2012 and dismissed allegations of suppression of facts, ruling in favor of the Appellants and allowing the appeal. en-us Thu, 04 Aug 2022 00:00:00 +0530 Wed, 10 Aug 2022 09:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426229 The Tribunal concluded that the services utilized by the Appellants for the Coke Oven Project constituted 'input service' under the Cenvat Credit Rules, 2004, for the modernization and renovation of their factory. The exclusion clause regarding 'works contract services' did not apply to the services procured, which were found to be for modernization purposes rather than construction. The Tribunal also determined that the show cause notices were not valid for the period before 01-07-2012 and dismissed allegations of suppression of facts, ruling in favor of the Appellants and allowing the appeal. Case-Laws Central Excise Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426229