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2019 (11) TMI 947 - AT - Central ExciseCENVAT credit - input services - commercial or industrial construction service - works contract service’ - scope of exclusion clause in Rule 2(l) of Cenvat Credit Rules, 2004 - the exclusion clause was inserted in the definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004 w.e.f. 01.04.2011 - period involved in the present case is from 2007 to 2010. HELD THAT:- The said clause was inserted w.e.f. 01.04.2011 - Further, the Hon’ble Punjab & Haryana High Court in the case of COMMISSIONER CENTRAL EXCISE COMMISSIONERATE, DELHI-III VERSUS M/S BELLSONICA AUTO COMPONENTS INDIA P. LTD. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT] has held in para 11 of their ruling that the said amendment was not retrospective. Credit is allowed to appellant - appeal allowed - decided in favor of appellant.
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