https://www.taxtmi.com/caselaws?id=443091 Cenvat credit remained available for construction-related services where the invoices and record showed use for expansion, modernization, renovation and upgradation of an existing factory, because the Rule 2(l) exclusion for construction services was treated as confined to new construction or initial setting up. Credit on staff and directors' insurance was also allowed for the pre-01.04.2011 period, as employee insurance was regarded as an input service connected with business. The post-01.04.2011 credit already reversed by the assessee was left undisturbed, and the penalty was set aside. en-us Wed, 13 Sep 2023 00:00:00 +0530 Sat, 31 Jan 2026 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443091 Cenvat credit remained available for construction-related services where the invoices and record showed use for expansion, modernization, renovation and upgradation of an existing factory, because the Rule 2(l) exclusion for construction services was treated as confined to new construction or initial setting up. Credit on staff and directors' insurance was also allowed for the pre-01.04.2011 period, as employee insurance was regarded as an input service connected with business. The post-01.04.2011 credit already reversed by the assessee was left undisturbed, and the penalty was set aside. Case-Laws Central Excise Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443091