https://www.taxtmi.com/caselaws?id=788873 CENVAT credit on erection, commissioning, installation and allied services used for expansion of an existing manufacturing facility remained admissible after 01.04.2011, because the main limb of Rule 2(l) of the CENVAT Credit Rules, 2004 continued to cover services used directly or indirectly in relation to manufacture, and the deletion of "setting up of a factory" did not narrow that width. The disputed services were not hit by the exclusions for construction of building, civil structure or foundation work. The demand was also time-barred, as the notice was issued beyond the normal period without valid invocation of extended limitation or allegations of suppression, and penalty under Rule 15(1) could not survive once the demand failed on merits and limitation. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788873 CENVAT credit on erection, commissioning, installation and allied services used for expansion of an existing manufacturing facility remained admissible after 01.04.2011, because the main limb of Rule 2(l) of the CENVAT Credit Rules, 2004 continued to cover services used directly or indirectly in relation to manufacture, and the deletion of "setting up of a factory" did not narrow that width. The disputed services were not hit by the exclusions for construction of building, civil structure or foundation work. The demand was also time-barred, as the notice was issued beyond the normal period without valid invocation of extended limitation or allegations of suppression, and penalty under Rule 15(1) could not survive once the demand failed on merits and limitation. Case-Laws Central Excise Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788873