https://www.taxtmi.com/caselaws?id=761731 CESTAT Allahabad denied CENVAT credit for various services including manpower supply, pest control, security services, and project management consultancy. The tribunal held that these services fell under exclusion clauses of Rule 2(k) and 2(l) of CENVAT Credit Rules, 2004, being related to factory setup rather than production activities. However, credit for manpower supply and security services availed after production commencement was allowed. The tribunal followed SC precedent in Solar Industries case, emphasizing exclusion clauses override definition clauses. Penalty under Rule 15(1) was set aside as appellant had self-corrected inadmissible credits before show cause notice. Appeal was partially allowed with quantum to be re-determined. en-us Wed, 13 Nov 2024 00:00:00 +0530 Thu, 14 Nov 2024 12:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761731 CESTAT Allahabad denied CENVAT credit for various services including manpower supply, pest control, security services, and project management consultancy. The tribunal held that these services fell under exclusion clauses of Rule 2(k) and 2(l) of CENVAT Credit Rules, 2004, being related to factory setup rather than production activities. However, credit for manpower supply and security services availed after production commencement was allowed. The tribunal followed SC precedent in Solar Industries case, emphasizing exclusion clauses override definition clauses. Penalty under Rule 15(1) was set aside as appellant had self-corrected inadmissible credits before show cause notice. Appeal was partially allowed with quantum to be re-determined. Case-Laws Central Excise Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761731