CENVAT Credit of Excise Duty allowable on any Input service used in relation to Modernisation, Renovation or repairs of factory : CESTAT [Read Order]

Input service related to renovation or repair of factory, CENVAT credit allowable.
CENVAT Credit - CENVAT Credit of Excise Duty - Excise Duty - Modernisation - Renovation or repairs of factory - CESTAT - TAXSCAN

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty is allowable on any input services used concerning modernization, renovation, or repairs of the factory.  Godawari Power & Ispat Limited, the appellant assessee was a holder of Central Excise Registration and was engaged in…

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