https://www.taxtmi.com/caselaws?id=236014 The Tribunal upheld the order-in-appeal, dismissing the appellant's appeal regarding the eligibility of Cenvat credit for services used in staff colonies and executive residences located outside the factory premises. The Tribunal concluded that the disputed services, including erection, commissioning, installation, and man-power recruitment, did not qualify as 'input services' under the Cenvat Credit Rules, as they were not explicitly listed in the relevant legal provisions. The decision emphasized the necessity for explicit inclusion of activities in the rules to determine eligibility for Cenvat credit. en-us Mon, 20 May 2013 00:00:00 +0530 Wed, 08 Jan 2014 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236014 The Tribunal upheld the order-in-appeal, dismissing the appellant's appeal regarding the eligibility of Cenvat credit for services used in staff colonies and executive residences located outside the factory premises. The Tribunal concluded that the disputed services, including erection, commissioning, installation, and man-power recruitment, did not qualify as 'input services' under the Cenvat Credit Rules, as they were not explicitly listed in the relevant legal provisions. The decision emphasized the necessity for explicit inclusion of activities in the rules to determine eligibility for Cenvat credit. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236014