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2018 (5) TMI 765 - AT - Central ExciseCENVAT credit - construction service - Rule 2(l) of the Cenvat Credit Rules, 2004 - Held that: - The invoice issued by the contractor shows that the same was issued prior to 1.4.2011 and it is obvious that the description of work mentioned in the said invoice was completed prior to 1.4.2011 - Since, the embargo of not allowing the Cenvat credit on construction service was brought to the definition of input service with effect from 1.4.2011 by N/N. 3/2011-CE (NT), the work completed prior to such effective date will not be governed under the amended definition of input service. Under the unamended definition of input service (effective up to 31.3.2011), there were no restriction imposed for not taking Cenvat credit on the construction service. Thus, the credit should be allowed to the appellant. Appeal allowed - decided in favor of appellant.
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