TMI BlogCenvat credit on input services availed prior to initiation of manufacturing activity is admissibleX X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit on input services availed prior to initiation of manufacturing activity is admissible - By: - Bimal jain - Central Excise - Dated:- 19-12-2015 - - Cenvat credit on input services avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led prior to initiation of manufacturing activity is admissible Shree Cement Ltd. Vs. Commissioner of Central Excise, Jaipur [ 2015 (10) TMI 2198 - CESTAT NEW DELHI ] Facts: The De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment denied the Cenvat credit on the ground that Shree Cement Ltd. ( the Appellant ) is not entitled to take Cenvat credit on Service tax on cargo handling service which has been distributed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them by their head office prior to start of production. Held: The Hon ble CESTAT, New Delhi, held that a plain reading of Rule 3 and Rule 7 of the Credit Rules clarifies that there wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be no restriction if assessee avails Cenvat credit on procurement of inputs/input services prior to start of manufacture. In fact, without procuring some inputs/ inputs services, the Appellant cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot start manufacturing activity. Hence, the Appellant has correctly availed the Cenvat credit of input services prior to initiation of manufacturing activity. - - Scholarly articles for knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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