Cenvat Credit on Input Services for Setting up New Plant admissible despite Definition Change in Rule 2 (l) of Cenvat Credit Rules, 2004: CESTAT [Read Order]

The CESTAT held that services used by the manufacturer were in relation to manufacturing the final product, the Cenvat credit is admissible
CESTAT - CESTAT Ahmedabad - Cenvat Credit - Cenvat Credit on Input Services - Input Services for Setting up New Plant - taxscan

In a recent ruling, the Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT ) held the Cenvat Credit on Input Services for Setting up New Plant admissible despite the definition change in Rule 2(l) of the Cenvat Credit Rules, 2004. The main issue, in this case, is whether the appellant is…

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