https://www.taxtmi.com/caselaws?id=760121 CESTAT Ahmedabad allowed the appeal regarding denial of Cenvat credit worth Rs. 46,27,417 for period 2005-2012. The tribunal held that revenue incorrectly applied one-year time limit for credit availment, as the amendment prescribing such limit was introduced only in 2014, after the relevant period. Additionally, the tribunal ruled that Cenvat credit cannot be denied for services used at salt pans for manufacturing salt (raw material for soda ash) merely because services were utilized outside factory premises, provided there exists nexus with manufacturing activity. en-us Wed, 11 Sep 2024 00:00:00 +0530 Wed, 16 Oct 2024 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760121 CESTAT Ahmedabad allowed the appeal regarding denial of Cenvat credit worth Rs. 46,27,417 for period 2005-2012. The tribunal held that revenue incorrectly applied one-year time limit for credit availment, as the amendment prescribing such limit was introduced only in 2014, after the relevant period. Additionally, the tribunal ruled that Cenvat credit cannot be denied for services used at salt pans for manufacturing salt (raw material for soda ash) merely because services were utilized outside factory premises, provided there exists nexus with manufacturing activity. Case-Laws Central Excise Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760121