https://www.taxtmi.com/caselaws?id=437758 The Tribunal ruled in favor of M/s Bharti Reality Ltd., allowing them to avail CENVAT credit on 'input services' used for constructing buildings rented out for taxable services. The Tribunal held that the post-01.04.2011 amendment to rule 2(l) of the CENVAT Credit Rules, 2004, excluding services related to construction of buildings, was not applicable to the disputed period. The appeal was allowed, and the impugned order denying the CENVAT credit was set aside. en-us Tue, 09 May 2023 00:00:00 +0530 Sat, 13 May 2023 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437758 The Tribunal ruled in favor of M/s Bharti Reality Ltd., allowing them to avail CENVAT credit on 'input services' used for constructing buildings rented out for taxable services. The Tribunal held that the post-01.04.2011 amendment to rule 2(l) of the CENVAT Credit Rules, 2004, excluding services related to construction of buildings, was not applicable to the disputed period. The appeal was allowed, and the impugned order denying the CENVAT credit was set aside. Case-Laws Service Tax Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437758