https://www.taxtmi.com/highlights?id=70975 CENVAT Credit - input services or not - services availed for ‘setting up of a factory’ - even if the word ‘setting up’ is specifically excluded from the definition of ‘input service’, w.e.f. 01.04.2011, such services used in setting up of the plant would still qualify as an ‘input service’ as per Rule 2(l) of CCR, 2004. - AT en-us Wed, 19 Jul 2023 08:59:45 +0530 Wed, 19 Jul 2023 08:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70975 CENVAT Credit - input services or not - services availed for ‘setting up of a factory’ - even if the word ‘setting up’ is specifically excluded from the definition of ‘input service’, w.e.f. 01.04.2011, such services used in setting up of the plant would still qualify as an ‘input service’ as per Rule 2(l) of CCR, 2004. - AT Highlights Central Excise Wed, 19 Jul 2023 08:59:45 +0530 https://www.taxtmi.com/highlights?id=70975