𝗖𝗲𝘀𝘁𝗮𝘁 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗳𝗼𝗿 𝗝𝗲𝘁𝘁𝘆 𝗘𝘅𝗽𝗮𝗻𝘀𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Cenvat credit is admissible for expansion, renovation, or modernization of an existing Jetty. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Gujarat Chemical Port Limited 𝗜𝘀𝘀𝘂𝗲: Cenvat credit for services used in Jetty construction was denied, citing "setting up" exclusion under Rule 2(l) of Cenvat Credit Rules, 2004.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that constructing an additional Jetty is considered an expansion of the existing facility, qualifying as "Input Service" under Rule 2(l) of the Cenvat Credit Rules. Expansion, renovation, or modernization is eligible for credit and not excluded under the rules.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Gujarat Chemical Port Limited vs. Commissioner of Central Excise & ST, Vadodara-II 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 6 February 2023 📜 This ruling clarifies that services related to the expansion of an existing facility are eligible for Cenvat credit under the inclusion clause of Input Services.