https://www.taxtmi.com/caselaws?id=760022 CESTAT Bangalore upheld denial of cenvat credit on inputs used for foundations and support structures, as these were specifically excluded under revised CENVAT Credit Rules 2004. Credit was also denied for earth excavation works and road works, being civil construction services excluded from input services definition. However, credit was allowed for erection and installation services within factory premises. The tribunal sustained the Commissioner's allowance of Rs. 5.20 crores credit for structural steel items used in manufacturing capital goods, rejecting department's objection that one-to-one correlation wasn't established, noting such correlation isn't required under CENVAT rules. en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 15 Oct 2024 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760022 CESTAT Bangalore upheld denial of cenvat credit on inputs used for foundations and support structures, as these were specifically excluded under revised CENVAT Credit Rules 2004. Credit was also denied for earth excavation works and road works, being civil construction services excluded from input services definition. However, credit was allowed for erection and installation services within factory premises. The tribunal sustained the Commissioner's allowance of Rs. 5.20 crores credit for structural steel items used in manufacturing capital goods, rejecting department's objection that one-to-one correlation wasn't established, noting such correlation isn't required under CENVAT rules. Case-Laws Central Excise Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760022