Cenvat Credit Allowed on Business Services but Denied for Construction After Amendment

Hindustan Petroleum Corporation Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The case concerns an appeal against an order disallowing Cenvat credit amounting to ₹1,15,08,642 along with interest and penalty for the period October 2010 to October 2011. The dispute arose from denial of credit on various input services such as manpower, catering, insurance, construction, repair, and transportation, on the ground that these did not qualify as “input services” under Rule 2(l) of the Cenvat Credit Rules, 2004. Out of the total amount, ₹44,48,271 had already been ...