https://www.taxtmi.com/caselaws?id=215523 The Tribunal allowed the appeal, ruling that the Department failed to substantiate the disallowance of Cenvat credit on input service based on the manufacturing outcome. It emphasized the need to establish a clear link between manufacturing results, the appellant's intent, and the Cenvat Credit Rules to justify credit disallowance. The decision highlighted the importance of meeting rule requirements and demonstrating a direct connection between manufacturing activities and eligibility for Cenvat credit on input services. en-us Thu, 06 Jan 2011 00:00:00 +0530 Thu, 09 Aug 2012 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215523 The Tribunal allowed the appeal, ruling that the Department failed to substantiate the disallowance of Cenvat credit on input service based on the manufacturing outcome. It emphasized the need to establish a clear link between manufacturing results, the appellant's intent, and the Cenvat Credit Rules to justify credit disallowance. The decision highlighted the importance of meeting rule requirements and demonstrating a direct connection between manufacturing activities and eligibility for Cenvat credit on input services. Case-Laws Central Excise Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215523