Courier Agency, Exhibition, Insurance & Internet Services qualifies for Cenvat credit

Zoloto Industries Vs Commissioner of Central Excise (CESTAT Chandigarh)

The case of Zoloto Industries Vs Commissioner of Central Excise before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh dealt with an interpretation of the scope of ‘Input Service’ as defined under Rule 2(l) of the Cenvat Credit Rules, 2004. CESTAT held  that services such as Courier Agency, Exhibition, Insurance, and Internet fall under Input Service, thus qualifying for Cenvat credit.

Zoloto Industries, en

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