CESTAT Upholds Cenvat Credit Refund of Input Services Related to Finished Goods Manufacturing

Commissioner of Customs Vs Jeans Knit (P) Ltd (CESTAT Bangalore)

Introduction: The Customs Excise and Service Tax Appellate Tribunal (CESTAT) in Bangalore has recently ruled on refund claims of unutilized CENVAT credit, specifically concerning Service Tax paid on various input services. The Commissioner (A) had previously found that these input services were used in or in relation to the manufacture of finished goods. This article provides an in-depth analysis of the case and the CESTAT’s decision to u

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