https://www.taxtmi.com/caselaws?id=762578 CESTAT Kolkata held that appellant was entitled to CENVAT credit for input services used in plant modernization and renovation during April 2009 to March 2011. The tribunal found that under the definition applicable during the relevant period, all business-related activities were eligible for credit, and input services for modernization, renovation and factory repairs were specifically included. Following precedent from Maruti Suzuki case, the tribunal set aside the demand, noting the period preceded the April 2011 amendment to Rule 2(l) of CENVAT Credit Rules 2004. Appeal allowed. en-us Tue, 03 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762578 CESTAT Kolkata held that appellant was entitled to CENVAT credit for input services used in plant modernization and renovation during April 2009 to March 2011. The tribunal found that under the definition applicable during the relevant period, all business-related activities were eligible for credit, and input services for modernization, renovation and factory repairs were specifically included. Following precedent from Maruti Suzuki case, the tribunal set aside the demand, noting the period preceded the April 2011 amendment to Rule 2(l) of CENVAT Credit Rules 2004. Appeal allowed. Case-Laws Service Tax Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762578