Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 718 - AT - Central ExciseCENVAT Credit - input services - expansion activities - Department took a stand that it amounts to setting of unit and taking ground that the words ‘setting up’ have been excluded in the definition of the inputs under Rule 2 (l) of Cenvat Credit Rules, 2004 - HELD THAT:- It is seen that in the case of M/S MANGALAM CEMENT LIMITED VERSUS COMMISSIONER, CENTRAL GOODS, EXCISE & SERVICE TAX, UDAIPUR [2023 (4) TMI 601 - CESTAT NEW DELHI], the issue was identical and the Tribunal has held as The services so utilized for setting up of the factory which were availed prior to the commencement of production shall fall within the “means clause” of the definition of “input service”, which has been held to be wide enough to allow cenvat credit of services used in or in relation to manufacture whether directly or indirectly. Appeal allowed.
|