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 in

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