Availment of CENVAT credit of Service Tax Eligible for Input Services even if Small quantity is Used in manufacture of Exempted Goods u/r 6(5) of CCR: CESTAT [Read Order]

By Shabna Rahim - On October 20, 2023 1:00 pm - 2 mins read
Availment of CENVAT credit of Service Tax Eligible Input Services even if Small quantity is Used in manufacture of Exempted Goods - CCR - CESTAT - TAXSCAN

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit can be availed even if the part of the service was used about the manufacture of exempted goods under rule 6(5) of the CENVAT Credit Rules(CCR), 2004 and there was no stipulation that the services should be…

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