https://www.taxtmi.com/caselaws?id=448323 CESTAT Ahmedabad allowed the appeal of a construction service provider seeking CENVAT credit on inputs including cement, MS angles, channels, TMT bars, and TMT rods. The Revenue contended these items were excluded under amended Rule 2(k). The tribunal held that Explanation 2 of Rule 2(k) applies exclusively to manufacturers, not service providers. Since the appellant was a service provider under CICS, the exclusion was inapplicable. The tribunal relied on Gujarat HC precedent in Mundra Ports case, confirming service providers' eligibility for CENVAT credit on construction materials. The impugned order was set aside. en-us Wed, 27 Sep 2023 00:00:00 +0530 Wed, 17 Jan 2024 08:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448323 CESTAT Ahmedabad allowed the appeal of a construction service provider seeking CENVAT credit on inputs including cement, MS angles, channels, TMT bars, and TMT rods. The Revenue contended these items were excluded under amended Rule 2(k). The tribunal held that Explanation 2 of Rule 2(k) applies exclusively to manufacturers, not service providers. Since the appellant was a service provider under CICS, the exclusion was inapplicable. The tribunal relied on Gujarat HC precedent in Mundra Ports case, confirming service providers' eligibility for CENVAT credit on construction materials. The impugned order was set aside. Case-Laws Service Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448323