CENVAT Credit - input services - Renting of Immovable Property ...
CENVAT Credit Allowed for Input Services Linked to Renting of Immovable Property for Plant Setup under Manufacturing Definition.
July 18, 2020
Case Laws Central Excise AT
CENVAT Credit - input services - Renting of Immovable Property Service - The services used in relation to setting up of a plant are neither specifically included nor specifically excluded during the relevant period. That takes us to the main part of the definition which, with respect to manufacturer allows CENVAT credit of services used in or in relation to manufacture whether directly or indirectly. - Credit allowed.
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