Case Law Details
Case Name : Commissioner of Central Excise Vs Alidhara Textool Engineers Pvt. Ltd. (CESTAT Ahmedabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Rule-2(l) of Cenvat Credit Rules does not require that service has to be rendered at the factory of the manufacturer for the purpose of eligibility for service tax credit. Therefore the stand of the revenue that since the service was provided at the buyer’s premises credit is not admissible cannot be accepted. What has to be examined is whether the service provided is in or in relation to manufacture.
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