https://www.taxtmi.com/caselaws?id=383473 The Tribunal allowed the appeal, setting aside the denial of CENVAT Credit on pest control services at the appellant's godowns and depots. Relying on a previous decision in the appellant's favor, the Tribunal held that such services qualify as input services eligible for credit, especially for maintaining premises storing products for human consumption. The Tribunal deemed the denial unjustified, ordering the deletion of the imposed penalty. Emphasizing consistency and fair treatment, the decision underscores the importance of considering service relevance to the production process for CENVAT Credit eligibility. en-us Thu, 18 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 06:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383473 The Tribunal allowed the appeal, setting aside the denial of CENVAT Credit on pest control services at the appellant's godowns and depots. Relying on a previous decision in the appellant's favor, the Tribunal held that such services qualify as input services eligible for credit, especially for maintaining premises storing products for human consumption. The Tribunal deemed the denial unjustified, ordering the deletion of the imposed penalty. Emphasizing consistency and fair treatment, the decision underscores the importance of considering service relevance to the production process for CENVAT Credit eligibility. Case-Laws Central Excise Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383473