Cenvat credit on input services clarified: input services credit permitted without affecting ceramic tile notification eligibility. The circular clarifies that the condition in Notification No. 05/2006 CE prohibits credit on inputs but not on input services, so taking CENVAT credit on input services does not violate the notification; and that abrasive stones affected by the shift from 6 digit to 8 digit tariff headings are to be treated as capital goods during the transitional period under the Central Excise (Removal of Difficulties) Rules, so entitlement under the notification cannot be denied for credits taken on those abrasive stones.
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Provisions expressly mentioned in the judgment/order text.
Cenvat credit on input services clarified: input services credit permitted without affecting ceramic tile notification eligibility.
The circular clarifies that the condition in Notification No. 05/2006 CE prohibits credit on inputs but not on input services, so taking CENVAT credit on input services does not violate the notification; and that abrasive stones affected by the shift from 6 digit to 8 digit tariff headings are to be treated as capital goods during the transitional period under the Central Excise (Removal of Difficulties) Rules, so entitlement under the notification cannot be denied for credits taken on those abrasive stones.
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