https://www.taxtmi.com/caselaws?id=445828 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit for input services related to renovation, repairs and modernization of plant and machinery. The department argued these services constituted industrial/commercial construction services excluded from input service definition under CENVAT Credit Rules, 2004. The Tribunal held that while construction services were excluded from April 2011, services for renovation/repairs of factory remained eligible for CENVAT credit as they fall under the inclusive definition of input services. The exclusion clause covers new construction during plant setup, not renovation/repair works. Following precedent in Jai Balaji Industries Ltd., the Commissioner's order denying CENVAT credit was set aside. en-us Wed, 08 Nov 2023 00:00:00 +0530 Mon, 20 Nov 2023 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445828 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit for input services related to renovation, repairs and modernization of plant and machinery. The department argued these services constituted industrial/commercial construction services excluded from input service definition under CENVAT Credit Rules, 2004. The Tribunal held that while construction services were excluded from April 2011, services for renovation/repairs of factory remained eligible for CENVAT credit as they fall under the inclusive definition of input services. The exclusion clause covers new construction during plant setup, not renovation/repair works. Following precedent in Jai Balaji Industries Ltd., the Commissioner's order denying CENVAT credit was set aside. Case-Laws Central Excise Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445828