https://www.taxtmi.com/caselaws?id=444273 The Tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) and Joint Commissioner. It held that the construction of the water reservoir, considered as a raw material for paper manufacturing, qualified for CENVAT credit. The Tribunal found that the construction and payments were completed before the effective date of the amended definition of input services, making the credit admissible under Rule 4(7) of the CENVAT Credit Rules 2004. en-us Wed, 20 Sep 2023 00:00:00 +0530 Thu, 12 Oct 2023 10:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444273 The Tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) and Joint Commissioner. It held that the construction of the water reservoir, considered as a raw material for paper manufacturing, qualified for CENVAT credit. The Tribunal found that the construction and payments were completed before the effective date of the amended definition of input services, making the credit admissible under Rule 4(7) of the CENVAT Credit Rules 2004. Case-Laws Service Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444273