Cenvat credit cannot be denied without discussing nature & use of services in factory

Shubhlakshmi Polysters Ltd. Vs C.C.E. (CESTAT Ahmedabad) CESTAT find that the adjudication authority in respect of disputed input services denied the credit without discussing the nature and use of the services in the Appellant’s factory. In order to find out the eligibility of a particular service as ‘input service’ under such definition, the nature and the purpose of use of the service in the ultimate provision of the output service and use in factory is required to be examined inasmuch as the parameters of eligibility of such credit differs from case to case basis and standard practic...