Cenvat Credit- input materials and input services should be treated differently

In a significant judgement, the Ahemedabad Tribunal has ordered that CENVAT credit of input services should be allowed, it is is related to the business and even after the removal of goods from the premises. The cenvat credit on input services should be deferentially treated vis-a-vis CENVAT credit on input materials, which is held to be available for materials used only upto removal of goods from the factory.

The decision was in the case of CCE, Vapi Vs. Hindalco Industries Limited.

For full text of the decision, please click the following link:
http://jantonyca.blogspot.com/2011/08/cenvat-credit-input-materials-and-input.html