https://www.taxtmi.com/caselaws?id=456914 For the pre-1.4.2011 period, Cenvat credit on input services was available under Rule 2(l) where the services were used in the business of manufacture, while construction-related services such as building contractor, architect, design and interior decorator services remained excluded for the relevant period. The disputed services other than those excluded were treated as eligible, and credit was upheld in favour of the assessee. Cenvat credit on plastic/bin crates, water chillier and swivel seats was also allowed under Rule 2(k) because the items were received and used in the manufacture of final products. The denial of credit on both input services and inputs was therefore set aside. en-us Fri, 12 Oct 2018 00:00:00 +0530 Sat, 24 Aug 2024 17:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456914 For the pre-1.4.2011 period, Cenvat credit on input services was available under Rule 2(l) where the services were used in the business of manufacture, while construction-related services such as building contractor, architect, design and interior decorator services remained excluded for the relevant period. The disputed services other than those excluded were treated as eligible, and credit was upheld in favour of the assessee. Cenvat credit on plastic/bin crates, water chillier and swivel seats was also allowed under Rule 2(k) because the items were received and used in the manufacture of final products. The denial of credit on both input services and inputs was therefore set aside. Case-Laws Central Excise Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456914