https://www.taxtmi.com/caselaws?id=779596 CESTAT (Bangalore) - AT allowed the appeal, setting aside the impugned orders and permitting CENVAT credit. The Tribunal held that input services used in setting up the provider's premises qualify as admissible "input service," even though services were received before registration on 08.08.2007. Despite absence of registration under construction services and issues of extended limitation and penalties, the prior reasoning that such services are input services was applied, resulting in relief to the appellant. en-us Wed, 24 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779596 CESTAT (Bangalore) - AT allowed the appeal, setting aside the impugned orders and permitting CENVAT credit. The Tribunal held that input services used in setting up the provider's premises qualify as admissible "input service," even though services were received before registration on 08.08.2007. Despite absence of registration under construction services and issues of extended limitation and penalties, the prior reasoning that such services are input services was applied, resulting in relief to the appellant. Case-Laws Service Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779596