https://www.taxtmi.com/caselaws?id=782078 CESTAT Chennai partly allowed the assessee's appeal concerning CENVAT credit on input services. For the period January 2010 to December 2011, it upheld denial of CENVAT credit on construction services, holding that after 01.04.2011 Rule 2(l) expressly excludes service portion of works contracts and construction services involving building or civil structures, leaving no scope for contrary interpretation. However, for the period June 2011 to March 2014, it set aside denial of credit on GTA outward transportation services, following its earlier decision in the assessee's own case and the Larger Bench ruling. en-us Mon, 24 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782078 CESTAT Chennai partly allowed the assessee's appeal concerning CENVAT credit on input services. For the period January 2010 to December 2011, it upheld denial of CENVAT credit on construction services, holding that after 01.04.2011 Rule 2(l) expressly excludes service portion of works contracts and construction services involving building or civil structures, leaving no scope for contrary interpretation. However, for the period June 2011 to March 2014, it set aside denial of credit on GTA outward transportation services, following its earlier decision in the assessee's own case and the Larger Bench ruling. Case-Laws Central Excise Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782078