https://www.taxtmi.com/caselaws?id=77006 The Tribunal allowed the appeal, ruling in favor of the appellants, who were engaged in manufacturing RCC Poles and had availed the small scale industries exemption under Notification No. 8/2003-C.E. The dispute centered on the denial of Cenvat credit on service tax paid during the exemption period. The Tribunal held that since the Notification did not explicitly exclude Cenvat credit on input services, the appellants were eligible for the credit. The decision clarified the appellants' entitlement to the Cenvat credit, overturning the denial and providing relief. en-us Tue, 27 Oct 2009 00:00:00 +0530 Mon, 01 Nov 2010 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77006 The Tribunal allowed the appeal, ruling in favor of the appellants, who were engaged in manufacturing RCC Poles and had availed the small scale industries exemption under Notification No. 8/2003-C.E. The dispute centered on the denial of Cenvat credit on service tax paid during the exemption period. The Tribunal held that since the Notification did not explicitly exclude Cenvat credit on input services, the appellants were eligible for the credit. The decision clarified the appellants' entitlement to the Cenvat credit, overturning the denial and providing relief. Case-Laws Central Excise Tue, 27 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77006