https://www.taxtmi.com/caselaws?id=776220 CENVAT credit on input services used for construction or setting up of a factory was admissible for the period before 01.04.2011 because Rule 2(l) of the CENVAT Credit Rules, 2004 then covered services used directly or indirectly in or in relation to manufacture, including the inclusive scope of setting up a factory. The amendment excluding construction services was prospective, so it did not apply retrospectively to the earlier period. Credit was therefore admissible up to 01.04.2011, while credit for the period from 01.04.2011 to 31.07.2011 required recalculation as reversible credit; penalties were set aside. en-us Tue, 05 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776220 CENVAT credit on input services used for construction or setting up of a factory was admissible for the period before 01.04.2011 because Rule 2(l) of the CENVAT Credit Rules, 2004 then covered services used directly or indirectly in or in relation to manufacture, including the inclusive scope of setting up a factory. The amendment excluding construction services was prospective, so it did not apply retrospectively to the earlier period. Credit was therefore admissible up to 01.04.2011, while credit for the period from 01.04.2011 to 31.07.2011 required recalculation as reversible credit; penalties were set aside. Case-Laws Central Excise Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776220