https://www.taxtmi.com/caselaws?id=795306 CENVAT credit for service tax on RCC column strengthening and related repair and maintenance services is available where the work concerns existing premises used to provide taxable output services. Rule 2(k) of the CENVAT Credit Rules, 2004 applies to goods inputs and does not govern input-service credit. The services fall within Rule 2(l), including its coverage of modernisation, renovation and repairs of an output-service provider's premises. The construction and works-contract exclusion does not apply to repairs or renovation of existing infrastructure. Invoices and accounting treatment may support classification of the expenditure as repairs and maintenance. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795306 CENVAT credit for service tax on RCC column strengthening and related repair and maintenance services is available where the work concerns existing premises used to provide taxable output services. Rule 2(k) of the CENVAT Credit Rules, 2004 applies to goods inputs and does not govern input-service credit. The services fall within Rule 2(l), including its coverage of modernisation, renovation and repairs of an output-service provider's premises. The construction and works-contract exclusion does not apply to repairs or renovation of existing infrastructure. Invoices and accounting treatment may support classification of the expenditure as repairs and maintenance. Case-Laws Service Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795306