https://www.taxtmi.com/caselaws?id=76940 The Commissioner (Appeals) set aside the demand for wrongly availed Cenvat credit under Service Tax on specific services, imposing penalty and interest. The Revenue's appeal was rejected as services used directly or indirectly in relation to the manufacture of final products, including those outside the factory premises, were deemed eligible for credit. The Tribunal emphasized that the definition of "input service" should not be limited to factory or depot locations. Additionally, the introduction of new facts at the appeal stage, such as freight expenses not being included in the assessable value, was impermissible. The judgment underscored interpreting the concept of input service based on business needs rather than restrictive physical locations. en-us Tue, 04 Aug 2009 00:00:00 +0530 Fri, 30 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76940 The Commissioner (Appeals) set aside the demand for wrongly availed Cenvat credit under Service Tax on specific services, imposing penalty and interest. The Revenue's appeal was rejected as services used directly or indirectly in relation to the manufacture of final products, including those outside the factory premises, were deemed eligible for credit. The Tribunal emphasized that the definition of "input service" should not be limited to factory or depot locations. Additionally, the introduction of new facts at the appeal stage, such as freight expenses not being included in the assessable value, was impermissible. The judgment underscored interpreting the concept of input service based on business needs rather than restrictive physical locations. Case-Laws Service Tax Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76940