https://www.taxtmi.com/article/detailed?id=1840 The primary operative contention is that the Cenvat Credit Rules, 2004 - by defining an "input service" to include services used in the clearance of final products up to the place of removal - potentially exceed the enabling powers in Section 37 of the Central Excise Act and Section 94 of the Finance Act, which authorise credit only for goods and services used in, or in relation to, the manufacture of excisable goods or provision of taxable services; this regulatory expansion raises ultra vires and delegated legislation concerns. en-us Sat, 04 Aug 2012 06:37:37 +0530 Sat, 04 Aug 2012 06:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1840 The primary operative contention is that the Cenvat Credit Rules, 2004 - by defining an "input service" to include services used in the clearance of final products up to the place of removal - potentially exceed the enabling powers in Section 37 of the Central Excise Act and Section 94 of the Finance Act, which authorise credit only for goods and services used in, or in relation to, the manufacture of excisable goods or provision of taxable services; this regulatory expansion raises ultra vires and delegated legislation concerns. Articles Cenvat Credit Sat, 04 Aug 2012 06:37:37 +0530 https://www.taxtmi.com/article/detailed?id=1840