https://www.taxtmi.com/caselaws?id=775384 CESTAT Chandigarh allowed the appellant's claim for CENVAT credit on input services related to vehicles used for business purposes, rejecting denial based on the Circular dated 29.04.2011. The Tribunal held that such services fall within the inclusive definition of input services as clarified by the Principal Bench and CBEC Circular No.943/2011-CE. Since there was no evidence that the vehicles were used exclusively for personal purposes, credit could not be denied. However, due to the extended period involved, the matter was remanded to the adjudicating authority to verify whether the input services were availed before 01.04.2011; credit for services availed after that date was to be disallowed. The appeals were allowed by remand, noting no intent to evade duty by the appellant. en-us Wed, 23 Jul 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775384 CESTAT Chandigarh allowed the appellant's claim for CENVAT credit on input services related to vehicles used for business purposes, rejecting denial based on the Circular dated 29.04.2011. The Tribunal held that such services fall within the inclusive definition of input services as clarified by the Principal Bench and CBEC Circular No.943/2011-CE. Since there was no evidence that the vehicles were used exclusively for personal purposes, credit could not be denied. However, due to the extended period involved, the matter was remanded to the adjudicating authority to verify whether the input services were availed before 01.04.2011; credit for services availed after that date was to be disallowed. The appeals were allowed by remand, noting no intent to evade duty by the appellant. Case-Laws Central Excise Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775384