Cenvat credit of service tax paid during setting up of factory is duly available

Basf Vs C.C.E. & S.T.-Vadodara-ii (CESTAT Ahmedabad) CESTAT Ahmedabad held the eligible cenvat credit of service tax paid during setting up of the factory is duly available as without use of such service, the appellant could not have possibly manufactured the excisable goods. Facts- The issue relates to availment of cenvat credit of the service tax paid by the appellant during the period April 2011 when the setting up of the factory started to the period March 2016 when the setting up of the factory was completed and commercial production started. The appellant had availed various input se...