Cenvat Credit available on construction service for renovation, modernization upgradation of existing plant

General Motors India P Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) In a recent landmark case, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad delivered a crucial verdict concerning Cenvat credit for construction services. The case in question, titled “General Motors India P Ltd Vs. C.C.E. & S.T. (CESTAT Ahmedabad),” has significant implications for businesses involved in renovation, modernization, and upgradation of existing plants. CESTAT, Ahmedabad in M/s. General Motors India P Ltd. [Excise Appeal No. 11124 of 2015-DB dated September 13, 2023] h...