https://www.taxtmi.com/caselaws?id=432400 CENVAT credit on input services used for a new technology centre could not be denied merely because the amended definition excluded services for setting up a new unit. The record showed that credit was not claimed on fresh construction, and the identified services were used in relation to the assessee's taxable output services. On those facts, the Tribunal's view that the exclusion did not apply was upheld, and the credit claim was allowed. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 05 Jan 2023 08:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432400 CENVAT credit on input services used for a new technology centre could not be denied merely because the amended definition excluded services for setting up a new unit. The record showed that credit was not claimed on fresh construction, and the identified services were used in relation to the assessee's taxable output services. On those facts, the Tribunal's view that the exclusion did not apply was upheld, and the credit claim was allowed. Case-Laws Central Excise Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432400