Appellate Tribunal allows input service credit on Garden Maintenance Service under CENVAT Credit Rules The Appellate Tribunal CESTAT MUMBAI allowed the appeal, granting input service credit on Garden Maintenance Service to the appellant under Rule 2(l) of ...
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Appellate Tribunal allows input service credit on Garden Maintenance Service under CENVAT Credit Rules
The Appellate Tribunal CESTAT MUMBAI allowed the appeal, granting input service credit on Garden Maintenance Service to the appellant under Rule 2(l) of CENVAT Credit Rules, 2004. The decision was based on the eligibility of any service availed by a manufacturer of excisable goods in their business activity for input service credit. The impugned order was set aside, and the appeals were allowed with consequential relief.
The Appellate Tribunal CESTAT MUMBAI allowed the appeal, stating that input service credit on Garden Maintenance Service should be granted to the appellant as it falls under the definition of Rule 2(l) of CENVAT Credit Rules, 2004. The decision was based on a previous ruling that any service availed by a manufacturer of excisable goods in the course of their business activity is eligible for input service credit. The impugned order was set aside, and the appeals were allowed with consequential relief.
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