https://www.taxtmi.com/caselaws?id=437794 The Tribunal ruled in favor of the appellant, allowing both appeals challenging the denial of Cenvat Credit on civil construction and maintenance services. The Tribunal held that the services fell within the definition of 'input service' under Rule 2(l) of Cenvat Credit Rules, 2004, necessary for business activities, citing relevant judicial precedents. The impugned order was set aside as unsustainable, concluding that the denial of Cenvat Credit was unjustified. en-us Fri, 12 May 2023 00:00:00 +0530 Tue, 16 May 2023 08:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437794 The Tribunal ruled in favor of the appellant, allowing both appeals challenging the denial of Cenvat Credit on civil construction and maintenance services. The Tribunal held that the services fell within the definition of 'input service' under Rule 2(l) of Cenvat Credit Rules, 2004, necessary for business activities, citing relevant judicial precedents. The impugned order was set aside as unsustainable, concluding that the denial of Cenvat Credit was unjustified. Case-Laws Central Excise Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437794