The CESTAT held that services used by the manufacturer were in relation to manufacturing the final product, the Cenvat credit is admissible
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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