https://www.taxtmi.com/caselaws?id=220059 The Tribunal upheld the Commissioner's decision, dismissing the appeal and affirming the denial of Cenvat Credit for input services used in setting up an ammonia storage tank outside the factory premises. The Tribunal concluded that the services did not qualify for Cenvat Credit under the Cenvat Credit Rules, as they were used outside the factory and did not fall within the scope of services related to inputs for manufacturing excisable goods. en-us Mon, 12 Nov 2012 00:00:00 +0530 Fri, 10 May 2013 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220059 The Tribunal upheld the Commissioner's decision, dismissing the appeal and affirming the denial of Cenvat Credit for input services used in setting up an ammonia storage tank outside the factory premises. The Tribunal concluded that the services did not qualify for Cenvat Credit under the Cenvat Credit Rules, as they were used outside the factory and did not fall within the scope of services related to inputs for manufacturing excisable goods. Case-Laws Service Tax Mon, 12 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220059