https://www.taxtmi.com/caselaws?id=759006 CESTAT Ahmedabad dismissed Revenue's appeal regarding CENVAT credit on input services for proposed port infrastructure expansion and additional berths. Following deletion of "setting up" from input service definition effective 01.04.2011, the Tribunal relied on CESTAT Bangalore precedent in Kakinada Seaports case. The Tribunal held that CENVAT credit admissibility would only be questioned if the 7th berth project was actually dropped, finding no reason to differ from the lower authority's decision allowing the credit claim. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 09:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759006 CESTAT Ahmedabad dismissed Revenue's appeal regarding CENVAT credit on input services for proposed port infrastructure expansion and additional berths. Following deletion of "setting up" from input service definition effective 01.04.2011, the Tribunal relied on CESTAT Bangalore precedent in Kakinada Seaports case. The Tribunal held that CENVAT credit admissibility would only be questioned if the 7th berth project was actually dropped, finding no reason to differ from the lower authority's decision allowing the credit claim. Case-Laws Service Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759006