https://www.taxtmi.com/caselaws?id=789602 Cenvat credit on services used for setting up a factory remained admissible where the services were completed before 01.04.2011, even though invoices, payment and credit availment occurred later. The unamended Rule 2(l) of the Cenvat Credit Rules, 2004 covered services used in relation to setting up a factory, and Rule 4(7) permitted credit to be taken on receipt of invoice, so delayed billing did not defeat credit already earned under the law in force when the services were rendered. The later amendment could not retrospectively deny that entitlement, and the denial of credit was unsustainable. en-us Thu, 09 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789602 Cenvat credit on services used for setting up a factory remained admissible where the services were completed before 01.04.2011, even though invoices, payment and credit availment occurred later. The unamended Rule 2(l) of the Cenvat Credit Rules, 2004 covered services used in relation to setting up a factory, and Rule 4(7) permitted credit to be taken on receipt of invoice, so delayed billing did not defeat credit already earned under the law in force when the services were rendered. The later amendment could not retrospectively deny that entitlement, and the denial of credit was unsustainable. Case-Laws Central Excise Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789602