2015 (5) TMI 1062 - AT - Central Excise

Cenvat credit - service tax paid on input services availed for setting up of factory in Uttaranchal - Held that - CENVAT credit of tservice tax paid on the above services availed is permissible as the input services definition in Rule 2(l) permit allowance of CENVAT credit of service tax of the above nature having nexus to the business. - Decided in favour of appellant

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that CENVAT credit of service tax paid on input services for setting up a factory in Uttaranchal is permissible as it has nexus to the business. (2015 (5) TMI 1062 - CESTAT CHENNAI)