CENVAT Credit - input service - As per Rule 2(l), even though ...
Case Laws Central Excise
October 26, 2018
CENVAT Credit - input service - As per Rule 2(l), even though the ‘Construction Service’ was excluded but in the inclusion clause of definition, the services such as Modernisation, Renovation and Repair of the factory premises of manufacturer is still covered under the definition of Input Service.
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