https://www.taxtmi.com/caselaws?id=234765 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellants in a case concerning the eligibility of Cenvat credit for services received at locations other than the place of manufacture. The Tribunal held that services utilized for business purposes, even if received away from the manufacturing premises, qualified as input services under the Cenvat Credit Rules. The judgment emphasized that the definition of input services was broad and encompassed services related to business activities. Consequently, the Tribunal allowed the appeals, set aside the impugned orders, and granted consequential relief to the appellants, clarifying the eligibility of Cenvat credit for such services. en-us Fri, 28 Dec 2012 00:00:00 +0530 Wed, 26 Jun 2013 13:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234765 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellants in a case concerning the eligibility of Cenvat credit for services received at locations other than the place of manufacture. The Tribunal held that services utilized for business purposes, even if received away from the manufacturing premises, qualified as input services under the Cenvat Credit Rules. The judgment emphasized that the definition of input services was broad and encompassed services related to business activities. Consequently, the Tribunal allowed the appeals, set aside the impugned orders, and granted consequential relief to the appellants, clarifying the eligibility of Cenvat credit for such services. Case-Laws Service Tax Fri, 28 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234765