https://www.taxtmi.com/caselaws?id=364988 The Member (Judicial) allowed the appeal, setting aside the denial of CENVAT credit on Dredging Service used for a Jetty outside the registered premises. The Jetty was considered a captive facility crucial for coal import in cement production, making Dredging for Jetty maintenance an eligible input service. The service cost was deemed qualified for CENVAT credit regardless of its location, as long as it related to final product manufacturing, following the precedent of the Bombay High Court. en-us Mon, 11 Jun 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364988 The Member (Judicial) allowed the appeal, setting aside the denial of CENVAT credit on Dredging Service used for a Jetty outside the registered premises. The Jetty was considered a captive facility crucial for coal import in cement production, making Dredging for Jetty maintenance an eligible input service. The service cost was deemed qualified for CENVAT credit regardless of its location, as long as it related to final product manufacturing, following the precedent of the Bombay High Court. Case-Laws Central Excise Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364988