https://www.taxtmi.com/article/detailed?id=11892 Construction and restoration services used for expansion, modernization, modification, renovation or upgradation of an existing plant qualify as input service under the Cenvat Credit Rules, and when so used permit Cenvat credit; exclusion of setting up a factory does not bar credit for services directed to improving an existing factory. en-us Wed, 27 Sep 2023 08:38:24 +0530 Wed, 27 Sep 2023 08:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11892 Construction and restoration services used for expansion, modernization, modification, renovation or upgradation of an existing plant qualify as input service under the Cenvat Credit Rules, and when so used permit Cenvat credit; exclusion of setting up a factory does not bar credit for services directed to improving an existing factory. Articles Cenvat Credit Wed, 27 Sep 2023 08:38:24 +0530 https://www.taxtmi.com/article/detailed?id=11892