CENVAT Credit on Common Inputs/Input Services cannot be denied Even If Assessee is Rendering Exempted Services: CESTAT [Read Order]

CENVAT Credit - Common Inputs - Input Services - Assessee - Exempted Services - CESTAT - taxscan

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the CENVAT credit on common inputs/input services cannot be denied to an assessee who is rendering exempted services. The assessee, M/s Agrawal Metal Works Pvt. Ltd has been manufacturing goods on job work basis and has been clearing them…

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