https://www.taxtmi.com/caselaws?id=439126 Cenvat credit on cement and steel used for providing Commercial and Industrial Construction Services was treated as admissible because the definition of "input" under the Cenvat Credit Rules distinguished goods used in manufacture from goods used for providing output service. The exclusion introduced by Notification No. 16/2009-CE (N.T.) was read as applying in the manufacture context for a manufacturer, not as limiting a service provider's entitlement for goods used in output services. As cement and steel were vital inputs for the taxable service rendered, credit could not be denied on that basis, and the disallowance was set aside in favour of the assessee. en-us Thu, 15 Jun 2023 00:00:00 +0530 Sat, 17 Jun 2023 08:09:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439126 Cenvat credit on cement and steel used for providing Commercial and Industrial Construction Services was treated as admissible because the definition of "input" under the Cenvat Credit Rules distinguished goods used in manufacture from goods used for providing output service. The exclusion introduced by Notification No. 16/2009-CE (N.T.) was read as applying in the manufacture context for a manufacturer, not as limiting a service provider's entitlement for goods used in output services. As cement and steel were vital inputs for the taxable service rendered, credit could not be denied on that basis, and the disallowance was set aside in favour of the assessee. Case-Laws Service Tax Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439126