Appellant established eligibility for input tax credit on...

Appellant established eligibility for input tax credit on various services utilized in manufacturing final products. Tribunal held that when jurisdictional authorities did not dispute credit availed by input service distribution centers, department cannot deny credit at manufacturing unit on vague allegations without specific objections. Tribunal relied on its previous order allowing credit for similar services. Outdoor catering and civil works services availed prior to 2011 were for repair, maintenance, and modernization, not factory setup. All services qualified as eligible input services, and credit denial based on vague allegations at manufacturing unit without challenging input service distributor's credit was improper. Impugned order set aside, appeal allowed.