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<h1>CESTAT allows input credit against duty liability on goods cleared to principal manufacturer</h1> The Appellate Tribunal CESTAT New Delhi ruled in favor of the Appellant, allowing them to claim input credit of service tax against duty liability on ... - The Appellate Tribunal CESTAT New Delhi ruled in favor of the Appellant, a manufacturer of dutiable goods, allowing them to claim input credit of service tax against duty liability on goods cleared to principal manufacturer under Notification No.214/86-CE. The department's denial of setoff was overturned as the goods were not exempted. Stay application and appeal were both allowed.