Input Services used for Setting Up New Unit in Existing Facility Eligible for CENVAT Credit: CESTAT [Read Order]
The issue before CESTAT was whether setting up of a new Grinding Unit by the Appellant qualifies to be an Input Service under CENVAT Credit Rules, 2004
By Avinash Kurungot - On September 27, 2024 7:38 am - 3 mins read
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in a recent ruling held that services utilized for setting up of an additional unit within the existing manufacturing facility qualifies to be included within the ambit of “Input Service” and thus eligible for Central Value Added Tax (CENVAT) Credit….
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