https://www.taxtmi.com/caselaws?id=757866 CESTAT Chennai allowed the appeal challenging denial of CENVAT credit on manpower supply and housekeeping services received at unregistered job working units. The tribunal held that input service definition should be construed widely, and credit can be availed for services received by manufacturers regardless of location, following HC precedent. Regarding time-barred credit claims, the tribunal ruled that invoices issued before September 2014 were not subject to six-month limitation introduced later, as retrospective application was not intended. Extended period invocation was rejected as issues were interpretational and debatable, with no evidence of suppression. Orders set aside. en-us Fri, 30 Aug 2024 00:00:00 +0530 Mon, 02 Sep 2024 12:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757866 CESTAT Chennai allowed the appeal challenging denial of CENVAT credit on manpower supply and housekeeping services received at unregistered job working units. The tribunal held that input service definition should be construed widely, and credit can be availed for services received by manufacturers regardless of location, following HC precedent. Regarding time-barred credit claims, the tribunal ruled that invoices issued before September 2014 were not subject to six-month limitation introduced later, as retrospective application was not intended. Extended period invocation was rejected as issues were interpretational and debatable, with no evidence of suppression. Orders set aside. Case-Laws Central Excise Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757866