2016 (11) TMI 1684 - AT - Central Excise

CENVAT Credit - input services - crane hired for the purpose of using shifting the goods in the factory premises and expansion of the factory site - HELD THAT - Wide coverage of the input services under Rule 2(l) of the Cenvat Credit Rules 2004 enables appellant to be entitled to Cenvat credit of the service tax paid. Appeal allowed.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that the crane hire service used for shifting goods and expanding the factory site is integrally connected with manufacturing output, entitling the appellant to Cenvat credit of the service tax paid under Rule 2(l) of the Cenvat Credit Rules, 2004.