Services used for port Expansion & Modernization eligible for CENVAT Credit: CESTAT [Read Order]

The bench, by going through various judicial precedents, concluded that the services used for port expansion and modernization were eligible for CENVAT credit

By Saagarika Gopinath - On November 20, 2024 3:54 pm - 2 mins read

CENVAT Credit - Port expansion tax - Port modernization tax - CENVAT Credit for port - taxscan

In a recent ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) of the Ahmedabad Bench held that the services used for port expansion and modernisation were eligible for CENVAT Credit. In this case, the assessee, M/S Gujarat Pipavav Port Limited, is engaged in availing Cenvat Credit of C. Excise Duty/Service Tax…

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