CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT

The article discusses a CESTAT ruling on CENVAT credit for input services used in commercial, industrial, and construction activities. The tribunal held that services directly or indirectly linked to manufacturing or output qualify for credit, even if not used directly in production. This decision clarifies eligibility criteria under the CENVAT Credit Rules, emphasizing the broad scope of permissible credits.