https://www.taxtmi.com/caselaws?id=343649 Cenvat credit on input services used to renovate and modernise a plant was held admissible where the plant was intended for manufacture of dutiable goods, even though production had not begun when the services were received. The decisive factor was the nexus between the services and the eventual manufacture of dutiable final products; a gestation period before commencement of production did not sever that link. The services were not shown to have been used for exempted goods, and Notification No. 30/2004-CE did not alter the position on the facts. The denial of credit was therefore unsustainable. en-us Wed, 26 Apr 2017 00:00:00 +0530 Sun, 28 May 2017 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343649 Cenvat credit on input services used to renovate and modernise a plant was held admissible where the plant was intended for manufacture of dutiable goods, even though production had not begun when the services were received. The decisive factor was the nexus between the services and the eventual manufacture of dutiable final products; a gestation period before commencement of production did not sever that link. The services were not shown to have been used for exempted goods, and Notification No. 30/2004-CE did not alter the position on the facts. The denial of credit was therefore unsustainable. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343649