https://www.taxtmi.com/caselaws?id=128437 The Commissioner held that services such as personal vehicle maintenance, insurance, and repairs qualify as input services under the Cenvat Credit Rules, 2004, allowing the company to claim Cenvat credit. However, outward freight charges for finished goods transportation were deemed ineligible for credit. The interpretation of the definition of input service was broadened to include services indirectly related to manufacturing. The term "such as" was construed as illustrative, not restrictive. The judgment did not extensively address the levy of interest and penalties, focusing mainly on Cenvat credit eligibility. en-us Tue, 11 Nov 2008 00:00:00 +0530 Fri, 05 Apr 2013 15:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128437 The Commissioner held that services such as personal vehicle maintenance, insurance, and repairs qualify as input services under the Cenvat Credit Rules, 2004, allowing the company to claim Cenvat credit. However, outward freight charges for finished goods transportation were deemed ineligible for credit. The interpretation of the definition of input service was broadened to include services indirectly related to manufacturing. The term "such as" was construed as illustrative, not restrictive. The judgment did not extensively address the levy of interest and penalties, focusing mainly on Cenvat credit eligibility. Case-Laws Service Tax Tue, 11 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128437