Cenvat Credit cannot be Denied Merely because Godown was Situated Outside Factory Premises: CESTAT [Read Order]

Cenvat Credit cannot be denied merely because godown was situated outside factory premises, rules CESTAT

By Kalyani B. Nair - On January 18, 2024 10:02 pm - 2 mins read

CESTAT Ahmedabad - Cenvat Credit - CESTAT - CESTAT Ruling on Godown Location - CESTAT Godown Case Analysis - TAXSCAN

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench ruled that cenvat credit cannot be denied merely because godown was situated outside factory premises. On the issue relating to credit on renting of godown, the counsel for the appellant submitted that the appellant had correctly availed the credit of service tax on renting…

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