https://www.taxtmi.com/caselaws?id=259789 The HC held that the appellant, a taxable service provider of port services, was entitled to CENVAT credit on cement and steel used in jetty construction. The court found that Rule 2(k) of the Cenvat Credit Rules, 2004, includes goods used by a service provider for providing an output service, and Explanation 2 does not exclude cement and steel from eligibility. Since the appellant is not a manufacturer but a service provider, the input credit claim was justified. The decision of the Division Bench of the Andhra Pradesh HC was applied, and the denial of credit by the Tribunal was overturned. The case was decided in favor of the assessee. en-us Wed, 29 Apr 2015 00:00:00 +0530 Mon, 28 Jul 2025 15:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259789 The HC held that the appellant, a taxable service provider of port services, was entitled to CENVAT credit on cement and steel used in jetty construction. The court found that Rule 2(k) of the Cenvat Credit Rules, 2004, includes goods used by a service provider for providing an output service, and Explanation 2 does not exclude cement and steel from eligibility. Since the appellant is not a manufacturer but a service provider, the input credit claim was justified. The decision of the Division Bench of the Andhra Pradesh HC was applied, and the denial of credit by the Tribunal was overturned. The case was decided in favor of the assessee. Case-Laws Service Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259789