https://www.taxtmi.com/caselaws?id=436575 The Tribunal ruled in favor of the appellant, upholding their common registration for the original unit and a new unit. It allowed the appellant to avail CENVAT credit on input services used for setting up the new unit, rejecting the department's contention based on the amendment to the definition of 'input service.' The Tribunal emphasized that services used in setting up a plant remained eligible for credit post-amendment. It also affirmed the legitimacy of availing CENVAT credit on services utilized before registration and clarified the eligibility of certain services for credit despite the department's classification objections. The appeal was allowed, and the demand to deny and recover CENVAT credit was rejected. en-us Mon, 10 Apr 2023 00:00:00 +0530 Fri, 13 Mar 2026 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436575 The Tribunal ruled in favor of the appellant, upholding their common registration for the original unit and a new unit. It allowed the appellant to avail CENVAT credit on input services used for setting up the new unit, rejecting the department's contention based on the amendment to the definition of 'input service.' The Tribunal emphasized that services used in setting up a plant remained eligible for credit post-amendment. It also affirmed the legitimacy of availing CENVAT credit on services utilized before registration and clarified the eligibility of certain services for credit despite the department's classification objections. The appeal was allowed, and the demand to deny and recover CENVAT credit was rejected. Case-Laws Central Excise Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436575