https://www.taxtmi.com/caselaws?id=77195 The Appellate Tribunal ruled that the transportation of empty gas cylinders by a state PSU to procure liquid Chlorine, a crucial input for manufacturing Titanium Dioxide, constitutes an input service under the Cenvat Credit Rules. The Tribunal emphasized that services directly or indirectly related to the manufacture of final products, including those used to procure inputs, qualify for credit. The order denying the credit and ordering recovery of the amount was overturned, allowing the appeal filed by the appellants and highlighting the importance of a broad interpretation of input services to support manufacturing processes. en-us Fri, 18 Dec 2009 00:00:00 +0530 Fri, 03 Sep 2010 22:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77195 The Appellate Tribunal ruled that the transportation of empty gas cylinders by a state PSU to procure liquid Chlorine, a crucial input for manufacturing Titanium Dioxide, constitutes an input service under the Cenvat Credit Rules. The Tribunal emphasized that services directly or indirectly related to the manufacture of final products, including those used to procure inputs, qualify for credit. The order denying the credit and ordering recovery of the amount was overturned, allowing the appeal filed by the appellants and highlighting the importance of a broad interpretation of input services to support manufacturing processes. Case-Laws Service Tax Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77195