Appellate Tribunal grants input service credit for job work charges, ruling in favor of manufacturing activity The Appellate Tribunal CESTAT New Delhi allowed the appellant's appeal, granting input service credit on job work charges for re-shelling of rollers, ...
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Appellate Tribunal grants input service credit for job work charges, ruling in favor of manufacturing activity
The Appellate Tribunal CESTAT New Delhi allowed the appellant's appeal, granting input service credit on job work charges for re-shelling of rollers, previously denied as technical services. The Tribunal ruled the charges were related to manufacturing activity, entitling the appellant to Cenvat credit. The impugned order was set aside, and the appeal was allowed with consequential relief if any.
The Appellate Tribunal CESTAT New Delhi allowed the appeal of the appellant against the impugned order denying input service credit on technical services, which were actually job work charges paid to job workers for re-shelling of rollers. The Tribunal held that the appellant is entitled to take Cenvat credit on these charges as they are related to the manufacturing activity. Therefore, the impugned order was set aside, and the appeal was allowed with consequential relief if any.
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