https://www.taxtmi.com/caselaws?id=774267 CESTAT Chennai allowed appellant's appeal regarding CENVAT credit denial for input services related to factory setup during 01.01.2011 to 01.10.2013. Despite deletion of phrase "input services in relation to setting up of factory" from Rule 2(l) of CCR effective 01.04.2011, tribunal followed coordinate bench precedent in Aditya Aluminium case, holding such services remain covered under main definition clause of input services in Rule 1(I) of CCR 2004, qualifying as input service credit. en-us Fri, 04 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774267 CESTAT Chennai allowed appellant's appeal regarding CENVAT credit denial for input services related to factory setup during 01.01.2011 to 01.10.2013. Despite deletion of phrase "input services in relation to setting up of factory" from Rule 2(l) of CCR effective 01.04.2011, tribunal followed coordinate bench precedent in Aditya Aluminium case, holding such services remain covered under main definition clause of input services in Rule 1(I) of CCR 2004, qualifying as input service credit. Case-Laws Central Excise Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774267