https://www.taxtmi.com/caselaws?id=384011 Cenvat credit was held admissible on services used for repair and maintenance, erection, installation, commissioning and consulting engineering in connection with expansion of an existing production facility. The amended input service definition excluded "setting up," but the factory was already operational and the services were used for capacity expansion, not for establishing a new unit. As the services were not covered by any exclusion and the expanded capacity remained integrally connected with manufacture of the final product, the denial of credit was unsustainable and was set aside. en-us Wed, 31 Jul 2019 00:00:00 +0530 Sat, 03 Aug 2019 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384011 Cenvat credit was held admissible on services used for repair and maintenance, erection, installation, commissioning and consulting engineering in connection with expansion of an existing production facility. The amended input service definition excluded "setting up," but the factory was already operational and the services were used for capacity expansion, not for establishing a new unit. As the services were not covered by any exclusion and the expanded capacity remained integrally connected with manufacture of the final product, the denial of credit was unsustainable and was set aside. Case-Laws Central Excise Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384011