https://www.taxtmi.com/caselaws?id=260988 The Appellate Tribunal CESTAT CHENNAI allowed the appeal, holding that input services availed for setting up a business in Uttrakhand entitle the appellant to cenvat credit, even if the business did not materialize. The decision was based on the interpretation of the input services definition in Rule 2(l) allowing credit for services related to the business. en-us Wed, 18 Feb 2015 00:00:00 +0530 Tue, 16 Aug 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260988 The Appellate Tribunal CESTAT CHENNAI allowed the appeal, holding that input services availed for setting up a business in Uttrakhand entitle the appellant to cenvat credit, even if the business did not materialize. The decision was based on the interpretation of the input services definition in Rule 2(l) allowing credit for services related to the business. Case-Laws Central Excise Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260988