https://www.taxtmi.com/caselaws?id=752565 The Tribunal overturned the Commissioner's decision, allowing the appeal and granting consequential relief to the Appellant. It concluded that Cenvat credit on Civil Construction Work for factory repairs and renovation is eligible, aligning with the CBEC Circular and the definition of "Input Service" under the Cenvat Credit Rules, 2004. The Tribunal found no exclusion for such services post-amendment, validating the Appellant's claim for credit on these services. The penalty imposed by the Commissioner was effectively negated by the Tribunal's interpretation, reinforcing the Appellant's entitlement to the credit. en-us Fri, 10 May 2024 00:00:00 +0530 Tue, 14 May 2024 06:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752565 The Tribunal overturned the Commissioner's decision, allowing the appeal and granting consequential relief to the Appellant. It concluded that Cenvat credit on Civil Construction Work for factory repairs and renovation is eligible, aligning with the CBEC Circular and the definition of "Input Service" under the Cenvat Credit Rules, 2004. The Tribunal found no exclusion for such services post-amendment, validating the Appellant's claim for credit on these services. The penalty imposed by the Commissioner was effectively negated by the Tribunal's interpretation, reinforcing the Appellant's entitlement to the credit. Case-Laws Central Excise Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752565