Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Cenvat Credit Eligibility | Non-Construction Business Services Still Allowable Post 01.04.2011; Civil Works Excluded: CESTAT Hyderabad
CESTAT Hyderabad holds that input services essential to business operations-such as manpower, insurance, and repairs-remain eligible for Cenvat credit after 01.04.2011, provided they are not directly tied to new construction or civil works. This clarifies the scope of Rule 2(l) of CCR, 2004 and protects businesses from overbroad disallowances of legitimate input credits.