https://www.taxtmi.com/caselaws?id=245428 The Tribunal ruled in favor of the appellant, a manufacturer of automobile components, allowing Cenvat credit on services used for setting up a factory. It held that services related to construction within the factory premises were eligible for Cenvat credit under the input service definition. The Tribunal emphasized the direct nexus between the services availed and the manufacture of the final product, rejecting the argument that the services were for an immovable property. The decision overturned the Commissioner's order, clarifying the eligibility of Cenvat credit in such circumstances. en-us Thu, 28 Nov 2013 00:00:00 +0530 Tue, 21 Feb 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245428 The Tribunal ruled in favor of the appellant, a manufacturer of automobile components, allowing Cenvat credit on services used for setting up a factory. It held that services related to construction within the factory premises were eligible for Cenvat credit under the input service definition. The Tribunal emphasized the direct nexus between the services availed and the manufacture of the final product, rejecting the argument that the services were for an immovable property. The decision overturned the Commissioner's order, clarifying the eligibility of Cenvat credit in such circumstances. Case-Laws Central Excise Thu, 28 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245428