CENVAT Credit for Input Services used in Manufacturing & Sale of Final Products Cannot Be Denied

NGK Spark Plugs India Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT Chandigarh held that in view of the wider scope given in the definition under Section 2(l) of CENVAT Credit Rules, 2004, cenvat credit of all the Input Services used in or in relation to the manufacture and sale of final products or in relation to the business activity cannot be denied. Facts- The appellants are engaged in the manufacture of auto parts; the appellants have availed CENVAT credit on certain input services i.e. “Commercial and Industrial Construction Service”, “Rent-a-Cab Serv...