https://www.taxtmi.com/caselaws?id=75736 The Tribunal upheld the Commissioner (Appeals)' decision, affirming the eligibility of Cenvat Credit on input services used outside the factory premises for the manufacture of final products. The revenue's appeal was rejected, emphasizing that services provided outside the factory premises could still be considered in relation to the procurement of inputs, as they contribute to the value addition in goods. The Tribunal relied on the definition of "input service" under the Cenvat Credit Rules and previous precedents to support their decision. en-us Tue, 12 May 2009 00:00:00 +0530 Tue, 11 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75736 The Tribunal upheld the Commissioner (Appeals)' decision, affirming the eligibility of Cenvat Credit on input services used outside the factory premises for the manufacture of final products. The revenue's appeal was rejected, emphasizing that services provided outside the factory premises could still be considered in relation to the procurement of inputs, as they contribute to the value addition in goods. The Tribunal relied on the definition of "input service" under the Cenvat Credit Rules and previous precedents to support their decision. Case-Laws Service Tax Tue, 12 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75736