https://www.taxtmi.com/caselaws?id=801362 CENVAT credit for contractor services requires a transaction-wise review of work orders and invoices. The input-service exclusion applies only where a specified construction or works-contract service is used for constructing a building or civil structure, or for foundations or structures supporting capital goods; machinery installation, repair, maintenance and equipment hire are not automatically excluded. Extended limitation requires a proved act of fraud, suppression or other contravention with intent to evade; credits disclosed in statutory records and examined in audit cannot be denied on a mere interpretive dispute. Penalty cannot rest on unproved suppression or a new ground on remand. Interest arises only on credit within the normal period that is found ineligible and utilised. en-us Thu, 15 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801362 CENVAT credit for contractor services requires a transaction-wise review of work orders and invoices. The input-service exclusion applies only where a specified construction or works-contract service is used for constructing a building or civil structure, or for foundations or structures supporting capital goods; machinery installation, repair, maintenance and equipment hire are not automatically excluded. Extended limitation requires a proved act of fraud, suppression or other contravention with intent to evade; credits disclosed in statutory records and examined in audit cannot be denied on a mere interpretive dispute. Penalty cannot rest on unproved suppression or a new ground on remand. Interest arises only on credit within the normal period that is found ineligible and utilised. Case-Laws Central Excise Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801362