https://www.taxtmi.com/caselaws?id=451257 CESTAT Chandigarh allowed the appeal in part regarding CENVAT credit claims for various input services. The appellant was granted credit for construction services as they related to factory setup during the relevant period before exclusion from input service definition. For rent-a-cab services, 80% credit was allowed after employee cost recovery verification. Outdoor catering service credit was remanded for verification of 30% employee recovery claimed. Credit for courier, mandap keeper, event management, and cargo handling services distributed through ISD was allowed following ITC Limited precedent. CF and cargo handling service credit was permitted as services fell within input service definition for FOR supplies. The extended limitation period invocation was rejected due to regular departmental audits and awareness of credit availment. en-us Thu, 21 Mar 2024 00:00:00 +0530 Sat, 23 Mar 2024 08:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451257 CESTAT Chandigarh allowed the appeal in part regarding CENVAT credit claims for various input services. The appellant was granted credit for construction services as they related to factory setup during the relevant period before exclusion from input service definition. For rent-a-cab services, 80% credit was allowed after employee cost recovery verification. Outdoor catering service credit was remanded for verification of 30% employee recovery claimed. Credit for courier, mandap keeper, event management, and cargo handling services distributed through ISD was allowed following ITC Limited precedent. CF and cargo handling service credit was permitted as services fell within input service definition for FOR supplies. The extended limitation period invocation was rejected due to regular departmental audits and awareness of credit availment. Case-Laws Central Excise Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451257