Case Law Details
Case Name : M/s. Reliance Ports & Terminals Limited Vs Commissioner of Central Excise, Rajkot (CESTAT Ahmedabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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CENVAT credit is allowed to the assessee,even if the assessee was not registered during relevant time.
It is settled law that the dutiability of the final products or inputs, the benefit of cenvat credit in respect of inputs and input services is made available, provided the assessee has necessary documentary evidence and necessary evidence to show utilisation of such input services and in this case, there is no finding that input services were not utilised in providing output services, for which service tax
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