Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CENVAT Credit Admissible for Factory Expansion Post-01.04.2011 | Deletion of 'Setting Up' from Definition Clarified : CESTAT Chennai
CESTAT Chennai rules that CENVAT credit on input services for expanding an existing manufacturing facility remains admissible even after the deletion of 'setting up' from the definition post-April 2011. The ruling clarifies that expansion does not constitute a new establishment, ensuring continuity in credit eligibility for manufacturers.