https://www.taxtmi.com/caselaws?id=436580 The Tribunal ruled in favor of the appellant, a provider of taxable services, allowing the admissibility of CENVAT Credit for services used in hotel construction post-amendment to the definition of input service under Rule 2(l) of CENVAT Credit Rules, 2004. The decision aligned with a previous case precedent, emphasizing that services contributing to the construction of immovable property essential for business operations are eligible for CENVAT Credit. The judgment sets a significant precedent for similar cases, clarifying the eligibility of CENVAT Credit for construction-related services after the rule amendment. en-us Wed, 22 Feb 2023 00:00:00 +0530 Mon, 17 Apr 2023 08:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436580 The Tribunal ruled in favor of the appellant, a provider of taxable services, allowing the admissibility of CENVAT Credit for services used in hotel construction post-amendment to the definition of input service under Rule 2(l) of CENVAT Credit Rules, 2004. The decision aligned with a previous case precedent, emphasizing that services contributing to the construction of immovable property essential for business operations are eligible for CENVAT Credit. The judgment sets a significant precedent for similar cases, clarifying the eligibility of CENVAT Credit for construction-related services after the rule amendment. Case-Laws Service Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436580