https://www.taxtmi.com/caselaws?id=755463 CESTAT Chennai allowed the appeal against disallowance of input tax credit. The tribunal held that when jurisdictional authorities did not dispute credit availed by input service distribution centres, the department cannot deny credit at manufacturing unit on vague allegations. The show cause notice lacked specific allegations regarding particular input services. Previous tribunal decisions in appellant's own case for different periods had allowed similar credits. Services including outdoor catering and works contract services for repair/maintenance were deemed eligible input services. The tribunal found no evidence that civil works were for factory setup and set aside the impugned order. en-us Thu, 11 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755463 CESTAT Chennai allowed the appeal against disallowance of input tax credit. The tribunal held that when jurisdictional authorities did not dispute credit availed by input service distribution centres, the department cannot deny credit at manufacturing unit on vague allegations. The show cause notice lacked specific allegations regarding particular input services. Previous tribunal decisions in appellant's own case for different periods had allowed similar credits. Services including outdoor catering and works contract services for repair/maintenance were deemed eligible input services. The tribunal found no evidence that civil works were for factory setup and set aside the impugned order. Case-Laws Central Excise Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755463