https://www.taxtmi.com/caselaws?id=202701 The Tribunal upheld the Commissioner (Appeals)'s decision, allowing the taxpayer to avail Cenvat credit on Cargo Handling Service and Technical Testing & Analysis service provided outside the factory premises. The broader interpretation of "input service" encompassed services essential for manufacturing final products, even post-clearance of goods from the factory. The Tribunal rejected the revenue's argument that freight expenses should be included in assessable value, as new contentions cannot be raised at the appeal stage. The taxpayer's appeal was affirmed, and the demand for wrongly availed credit, penalty, and interest were set aside. en-us Tue, 04 Aug 2009 00:00:00 +0530 Thu, 10 Mar 2011 22:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202701 The Tribunal upheld the Commissioner (Appeals)'s decision, allowing the taxpayer to avail Cenvat credit on Cargo Handling Service and Technical Testing & Analysis service provided outside the factory premises. The broader interpretation of "input service" encompassed services essential for manufacturing final products, even post-clearance of goods from the factory. The Tribunal rejected the revenue's argument that freight expenses should be included in assessable value, as new contentions cannot be raised at the appeal stage. The taxpayer's appeal was affirmed, and the demand for wrongly availed credit, penalty, and interest were set aside. Case-Laws Service Tax Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202701