https://www.taxtmi.com/caselaws?id=272116 The Appellate Tribunal CESTAT Bangalore allowed the appeal, granting the appellant the benefit of cenvat credit for service tax paid as consultancy fees to M/s. NABARD for preparing a project report on maize processing and dairy units. The Tribunal held that the services obtained were related to setting up a part of the factory, falling under the definition of "input services." The judgment referenced a Bombay High Court decision, clarifying that activities related to business operations, including project report preparation, are eligible for cenvat credit. The demand raised under a longer period of limitation was deemed barred due to the appellant's transparent credit availing process. en-us Fri, 26 Jun 2015 00:00:00 +0530 Fri, 13 May 2016 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272116 The Appellate Tribunal CESTAT Bangalore allowed the appeal, granting the appellant the benefit of cenvat credit for service tax paid as consultancy fees to M/s. NABARD for preparing a project report on maize processing and dairy units. The Tribunal held that the services obtained were related to setting up a part of the factory, falling under the definition of "input services." The judgment referenced a Bombay High Court decision, clarifying that activities related to business operations, including project report preparation, are eligible for cenvat credit. The demand raised under a longer period of limitation was deemed barred due to the appellant's transparent credit availing process. Case-Laws Central Excise Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272116