https://www.taxtmi.com/caselaws?id=445631 CESTAT Chennai ruled on CENVAT credit eligibility for input services availed before commercial production commenced. Following precedent from PEPSICO INDIA HOLDINGS case, the tribunal held that services used for factory setup qualify as input services under Rule 2(l)(ii) of CENVAT Credit Rules 2004, as they relate directly to manufacturing activities. However, credit for Emergency Medical Services (Rs.31,518) was disallowed as appellant failed to prove these weren't for personal consumption. Credit disallowance for services by Lease Plan India (Rs.7,664.99) was upheld as uncontested. Appeal allowed partially; remaining service credits were permitted. en-us Fri, 10 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445631 CESTAT Chennai ruled on CENVAT credit eligibility for input services availed before commercial production commenced. Following precedent from PEPSICO INDIA HOLDINGS case, the tribunal held that services used for factory setup qualify as input services under Rule 2(l)(ii) of CENVAT Credit Rules 2004, as they relate directly to manufacturing activities. However, credit for Emergency Medical Services (Rs.31,518) was disallowed as appellant failed to prove these weren't for personal consumption. Credit disallowance for services by Lease Plan India (Rs.7,664.99) was upheld as uncontested. Appeal allowed partially; remaining service credits were permitted. Case-Laws Central Excise Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445631