https://www.taxtmi.com/caselaws?id=201439 The Tribunal rejected the Revenue's challenge against the Commissioner (Appeals)' decision to allow input service credit to the respondent, a cement manufacturer. The Tribunal held that denying CENVAT credit based on services utilized outside the factory premises was not justified under Rule 2(l) of the CENVAT Credit Rules, 2004. The judgment upheld the respondent's entitlement to the credit, emphasizing that the rule did not explicitly exclude credit for services received outside the factory premises. en-us Wed, 07 Jul 2010 00:00:00 +0530 Tue, 28 Aug 2012 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201439 The Tribunal rejected the Revenue's challenge against the Commissioner (Appeals)' decision to allow input service credit to the respondent, a cement manufacturer. The Tribunal held that denying CENVAT credit based on services utilized outside the factory premises was not justified under Rule 2(l) of the CENVAT Credit Rules, 2004. The judgment upheld the respondent's entitlement to the credit, emphasizing that the rule did not explicitly exclude credit for services received outside the factory premises. Case-Laws Service Tax Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201439