2026-VIL-730-CESTAT-CHD-CE
  1. Home
  2. 2026-VIL-730-CESTAT-CHD-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Eligibility of Cenvat Credit on various input services - The appellant availed Cenvat Credit on various input services like house-keeping/gardening, vehicle repair, transportation/tour & travel, outward courier, interior decoration, construction, surface colouring/coating, fabrication and insurance services. The department denied the Cenvat Credit on these services on the ground that they do not have any nexus with the manufacturing process - HELD - All the input services availed by the appellant during the relevant period are eligible for Cenvat Credit. The definition of 'input service' under the Cenvat Credit Rules has 'means clause' covering services used directly or indirectly in relation to the manufacture of final products, and an 'inclusion clause' specifically covering certain services. The impugned services fall within the ambit of 'input service' as they have a direct nexus with the manufacturing activity. The services like house-keeping/gardening, vehicle repair, transportation, outward courier, interior decoration, construction, surface colouring/coating, fabrication and insurance services are eligible for Cenvat Credit. Further, the extended period of limitation cannot be invoked in the present case as the department was already aware of the availment of credit by the appellant. Accordingly, the impugned order is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?