https://www.taxtmi.com/caselaws?id=432307 Cenvat credit on services used during setting up of a factory must be tested against the main definition of input service read harmoniously with the post-2011 exclusions. Services used directly or indirectly in relation to manufacture may remain eligible, but construction and works contract services used for construction of a building or civil structure fall within the specific exclusion and are not admissible. The claim therefore requires service-wise factual verification. The commentary also notes that denial of credit under Rule 4(7) cannot be sustained without examining the assessee's defence that credit was taken within the prescribed period and reflected in ST-3 returns; that objection requires fresh consideration. en-us Thu, 22 Dec 2022 00:00:00 +0530 Mon, 02 Jan 2023 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432307 Cenvat credit on services used during setting up of a factory must be tested against the main definition of input service read harmoniously with the post-2011 exclusions. Services used directly or indirectly in relation to manufacture may remain eligible, but construction and works contract services used for construction of a building or civil structure fall within the specific exclusion and are not admissible. The claim therefore requires service-wise factual verification. The commentary also notes that denial of credit under Rule 4(7) cannot be sustained without examining the assessee's defence that credit was taken within the prescribed period and reflected in ST-3 returns; that objection requires fresh consideration. Case-Laws Central Excise Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432307