CENVAT Credit of Service Tax Allowable to Service of Erection and Commissioning of Spray Drying Plant Falls Under Category of ‘Input Service’ u/r 2 (l) of CENVAT Credit Rules : CESTAT [Read Order]

By Shabna Rahim - On August 4, 2023 7:00 pm - 2 mins read
CENVAT Credit - CENVAT Credit of Service Tax - Service Tax - Commissioning of Spray Drying Plant - taxscan

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of service tax allowable to the service of erection and commission of spray drying plant which falls under the category of input service under rule 2(l) of the CENVAT Credit Rules,2004.  Shivani Detergent Pvt. Ltd, the…

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