Cenvat credit admissible on expansion of existing Jetty 

Gujarat Chemical Port Ltd. Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT held that even though setting up of a new factory, construction of building of service provider is not excluded from the definition of Input service. In this case the construction of Jetty is clearly in the nature of expansion of existing Jetty therefore, credit is clearly admissible. FULL TEXT OF THE CESTAT AHMEDABAD ORDER The issue involved in the present case is that whether the appellant is entitled for Cenvat credit in respect Management & Business Consultant service and Technical Inspectio...