Tribunal grants input service credit on Pandal and Shamiana rent under Cenvat Credit Rules

The tribunal allowed the appellant's appeal, granting input service credit on rent paid for Pandal and Shamiana services under Rule 2(1) of Cenvat Credit Rules, 2004, citing a decision of the Bombay High Court.

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The case involved whether the appellant could claim input service credit on rent paid for Pandal and Shamiana services under Rule 2(1) of Cenvat Credit Rules, 2004. The appellant used these services to safeguard machines during installation. The tribunal allowed the appeal, citing a decision of the Bombay High Court, and granted input service credit on Pandal and Shamiana services.

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