https://www.taxtmi.com/caselaws?id=761730 CESTAT Ahmedabad allowed the appeal regarding Cenvat credit on input services including imported capital goods clearance charges, consultancy charges, insurance charges, input GTA, and erection/commissioning charges used during manufacturing unit setup. Revenue denied credit arguing these services related to factory setup, and "setting up" was deleted from Rule 2(l) inclusion clause of Cenvat Credit Rules, 2004. CESTAT held that services used directly or indirectly in relation to manufacture of final products are covered under main clause of Rule 2(l)(ii) definition of input services. Following Piramal Glass Ltd precedent, tribunal ruled services remain eligible for Cenvat credit despite deletion of "setting up" from inclusion clause, as they fall under main definition. Impugned order set aside. en-us Tue, 12 Nov 2024 00:00:00 +0530 Fri, 15 Nov 2024 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761730 CESTAT Ahmedabad allowed the appeal regarding Cenvat credit on input services including imported capital goods clearance charges, consultancy charges, insurance charges, input GTA, and erection/commissioning charges used during manufacturing unit setup. Revenue denied credit arguing these services related to factory setup, and "setting up" was deleted from Rule 2(l) inclusion clause of Cenvat Credit Rules, 2004. CESTAT held that services used directly or indirectly in relation to manufacture of final products are covered under main clause of Rule 2(l)(ii) definition of input services. Following Piramal Glass Ltd precedent, tribunal ruled services remain eligible for Cenvat credit despite deletion of "setting up" from inclusion clause, as they fall under main definition. Impugned order set aside. Case-Laws Central Excise Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761730