2019 (11) TMI 947

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..... der 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 C .....

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..... d Cenvat credit to the tune of ₹ 2,89,414/- availed by the appellant during the period from April 2007 to March 2010. The original authority has held that the said credit was covered by the exclusion clause in Rule 2(l) of Cenvat Credit Rules, 2004 which disallows Cenvat Credit on commercial or industrial construction service and works contract service etc.. The learned Counsel for appel .....

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