https://www.taxtmi.com/caselaws?id=248442 Retrospective amendment to Notification No. 5/2006-C.E. (N.T.) expanded the relevant expression to "used in or in relation to", and this removed the of the first appellate authority's contrary view. The Tribunal treated the matter as no longer res integra and followed its earlier decision to hold that refund of Cenvat credit of Service Tax paid on input and input services used in manufacture of final products was admissible. The impugned order was therefore set aside in favour of the assessee. en-us Mon, 23 Jan 2012 00:00:00 +0530 Thu, 12 Jun 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248442 Retrospective amendment to Notification No. 5/2006-C.E. (N.T.) expanded the relevant expression to "used in or in relation to", and this removed the of the first appellate authority's contrary view. The Tribunal treated the matter as no longer res integra and followed its earlier decision to hold that refund of Cenvat credit of Service Tax paid on input and input services used in manufacture of final products was admissible. The impugned order was therefore set aside in favour of the assessee. Case-Laws Service Tax Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248442