CENVAT Credit available on Construction Service commenced and provided before 1.4.2011

M/s. Navin Fluorine International Ltd. Vs. CCE (CESTAT Delhi) It is clear that show cause proceedings were initiated only on the ground that the amended Cenvat Credit Rules excluded the construction services as eligible input service. The appellant took credit on 30.04.2011 whereas the amendment was carried on 1.4.2011. It is nobody’s case that the construction activity was carried out only after the exclusion made in the Rules. Admittedly, the construction services commenced and were provided much before even the amendment was introduced on 1.4.2011 if at all, a small portion of service cou...