Appellate Tribunal CESTAT Allows Cenvat Credit for Relevant Input Services

The Appellate Tribunal CESTAT, New Delhi allowed the appellant's appeal regarding denial of Cenvat credit for a mobile phone not installed in registered premises. The tribunal held that the input service must be relevant to manufacturing or providing output service to grant Cenvat credit. The requirement of pre-deposit was dispensed with, and the appeal was allowed.

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The Appellate Tribunal CESTAT, New Delhi allowed the appeal of the appellant regarding denial of Cenvat credit for a mobile phone not installed in registered premises. The tribunal found that the input service must be relevant to manufacturing or providing output service to grant Cenvat credit. The requirement of pre-deposit was dispensed with, and the appeal was allowed.

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