https://www.taxtmi.com/caselaws?id=769422 CESTAT Hyderabad dismissed the appeal regarding recovery of Cenvat Credit with interest and penalty. The appellant availed credit on service tax paid for design and construction of RCC water storage tank. The tribunal held that works contract services fall under exclusion clause of input service definition under Rule 2(l) of Cenvat Credit Rules, 2004, prohibiting credit availment when services are used for constructing buildings, civil structures, or laying foundations for capital goods. The services provided included construction, erection, commissioning, and foundation work, clearly falling within excluded construction services. The Commissioner's remand for further examination was deemed proper, and the appeal was dismissed. en-us Wed, 23 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769422 CESTAT Hyderabad dismissed the appeal regarding recovery of Cenvat Credit with interest and penalty. The appellant availed credit on service tax paid for design and construction of RCC water storage tank. The tribunal held that works contract services fall under exclusion clause of input service definition under Rule 2(l) of Cenvat Credit Rules, 2004, prohibiting credit availment when services are used for constructing buildings, civil structures, or laying foundations for capital goods. The services provided included construction, erection, commissioning, and foundation work, clearly falling within excluded construction services. The Commissioner's remand for further examination was deemed proper, and the appeal was dismissed. Case-Laws Service Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769422