https://www.taxtmi.com/caselaws?id=776811 CESTAT held that CENVAT credit for goods used in the EPC airport expansion cannot be claimed by the appellant for items forming part of the construction, since the contractor - not the appellant - is the eligible claimant and the activity was covered by exemption/constructive exclusion. The tribunal upheld the demand for the normal period but found suppression inapplicable due to regular audits and disclosed returns. It remanded the matter to the original authority to re-examine eligibility of credit for non-construction items (e.g., furniture, light fittings) consigned to the appellant; appeal allowed by way of remand. en-us Mon, 18 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 10:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776811 CESTAT held that CENVAT credit for goods used in the EPC airport expansion cannot be claimed by the appellant for items forming part of the construction, since the contractor - not the appellant - is the eligible claimant and the activity was covered by exemption/constructive exclusion. The tribunal upheld the demand for the normal period but found suppression inapplicable due to regular audits and disclosed returns. It remanded the matter to the original authority to re-examine eligibility of credit for non-construction items (e.g., furniture, light fittings) consigned to the appellant; appeal allowed by way of remand. Case-Laws Service Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776811