Appellate Tribunal grants Cenvat credit for service tax on crane hire services

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, granting the appellant Cenvat credit for the service tax paid on crane hire services used in connection with manufacturing activities.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that the crane hire service used for shifting goods and expanding the factory site is integrally connected with manufacturing output, entitling the appellant to Cenvat credit of the service tax paid under Rule 2(l) of the Cenvat Credit Rules, 2004.

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