https://www.taxtmi.com/article/detailed?id=705 The Tribunal held that services used solely after completion of manufacture for purposes of sale are prima facie not input services under the Cenvat Credit Rules because rule making power permits credit only for services used in or in relation to manufacture or for providing taxable output services. The case was remitted for fresh examination of both the validity of debit notes as supporting documents and whether the consignment and selling agent services qualify as eligible input services, with the taxpayer to be put on notice and given an opportunity of hearing. en-us Fri, 05 Mar 2010 00:00:00 +0530 Wed, 05 Jan 2011 18:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=705 The Tribunal held that services used solely after completion of manufacture for purposes of sale are prima facie not input services under the Cenvat Credit Rules because rule making power permits credit only for services used in or in relation to manufacture or for providing taxable output services. The case was remitted for fresh examination of both the validity of debit notes as supporting documents and whether the consignment and selling agent services qualify as eligible input services, with the taxpayer to be put on notice and given an opportunity of hearing. Articles Central Excise Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=705