https://www.taxtmi.com/caselaws?id=129000 The appellate authority allowed both appeals, holding that the appellant is eligible to avail Cenvat credit on various input services, including mobile phone bills, security services, gardening, and plantation services, as they are used in relation to manufacturing activities. Additionally, the authority ruled in favor of the appellant regarding the eligibility to avail Cenvat credit on outward transportation services, as the conditions set out in a CBEC Circular were met. The impugned orders were set aside, and no recovery of interest or penalties was imposed. en-us Thu, 23 Apr 2009 00:00:00 +0530 Tue, 16 Apr 2013 11:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129000 The appellate authority allowed both appeals, holding that the appellant is eligible to avail Cenvat credit on various input services, including mobile phone bills, security services, gardening, and plantation services, as they are used in relation to manufacturing activities. Additionally, the authority ruled in favor of the appellant regarding the eligibility to avail Cenvat credit on outward transportation services, as the conditions set out in a CBEC Circular were met. The impugned orders were set aside, and no recovery of interest or penalties was imposed. Case-Laws Service Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129000