https://www.taxtmi.com/caselaws?id=245110 The appellate authority affirmed the Commissioner (Appeals)'s decision, allowing Cenvat credit for services like overseas commission, Customs House Agents, and Terminal Handling Services. The judgment emphasized a broader interpretation of "Input Service" beyond manufacturing activities, considering business requirements. Precedents, including Tribunal decisions and High Court rulings, supported the eligibility of these services for Cenvat credit. The appellant's claim for Cenvat credit amounting to Rs.9,75,663/- was upheld, and the appeal was rejected in favor of the respondent. en-us Tue, 05 Nov 2013 00:00:00 +0530 Thu, 20 Mar 2014 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245110 The appellate authority affirmed the Commissioner (Appeals)'s decision, allowing Cenvat credit for services like overseas commission, Customs House Agents, and Terminal Handling Services. The judgment emphasized a broader interpretation of "Input Service" beyond manufacturing activities, considering business requirements. Precedents, including Tribunal decisions and High Court rulings, supported the eligibility of these services for Cenvat credit. The appellant's claim for Cenvat credit amounting to Rs.9,75,663/- was upheld, and the appeal was rejected in favor of the respondent. Case-Laws Service Tax Tue, 05 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245110