https://www.taxtmi.com/caselaws?id=786043 CENVAT credit lawfulness turns on whether services qualify as "input service": the provider of a taxable service may avail credit on input services used in construction when such services were received before the statutory exclusion effective 01.04.2011, and credit claimed is therefore allowable. A departmental circular cannot override statutory definition; administrative guidance conflicting with law is inapplicable. Invocation of the extended limitation period requires suppression or collusion; absent evidence of willful suppression and with returns filed, the tax demand is timebarred. Result: credit sustained and the impugned demand set aside. en-us Tue, 03 Feb 2026 00:00:00 +0530 Wed, 04 Feb 2026 16:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786043 CENVAT credit lawfulness turns on whether services qualify as "input service": the provider of a taxable service may avail credit on input services used in construction when such services were received before the statutory exclusion effective 01.04.2011, and credit claimed is therefore allowable. A departmental circular cannot override statutory definition; administrative guidance conflicting with law is inapplicable. Invocation of the extended limitation period requires suppression or collusion; absent evidence of willful suppression and with returns filed, the tax demand is timebarred. Result: credit sustained and the impugned demand set aside. Case-Laws Service Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786043