https://www.taxtmi.com/caselaws?id=434313 The Tribunal allowed the appeal, granting the appellant Cenvat credit for services used in the expansion of the existing Jetty. The Tribunal emphasized that the services were for expansion, not for setting up a new project, aligning with the definition of input services under the Cenvat Credit Rules, 2004. By referencing past judgments and interpreting the rules broadly, the Tribunal concluded that the appellant was entitled to the credit, setting aside the department's denial. This decision reaffirms the eligibility of Cenvat credit for activities related to the expansion of existing facilities under the Cenvat Credit Rules, 2004. en-us Mon, 06 Feb 2023 00:00:00 +0530 Wed, 22 Feb 2023 08:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434313 The Tribunal allowed the appeal, granting the appellant Cenvat credit for services used in the expansion of the existing Jetty. The Tribunal emphasized that the services were for expansion, not for setting up a new project, aligning with the definition of input services under the Cenvat Credit Rules, 2004. By referencing past judgments and interpreting the rules broadly, the Tribunal concluded that the appellant was entitled to the credit, setting aside the department's denial. This decision reaffirms the eligibility of Cenvat credit for activities related to the expansion of existing facilities under the Cenvat Credit Rules, 2004. Case-Laws Service Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434313