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

The CESTAT, Ahmedabad in M/s. General Motors India P Ltd. [Excise Appeal No. 11124 of 2015-DB dated September 13, 2023] held that, input tax paid for construction service used in relation to modernization, renovation of the existing factory is available as Cenvat credit per Rule 2(l) of Cenvat Credit Rules, 2004 (“the CCR”).