https://www.taxtmi.com/caselaws?id=166275 The High Court upheld the appellate authority's decision, dismissing the revenue's appeal and affirming the allowance of Cenvat credit for input services by the respondent, engaged in manufacturing mosaic tiles. The Court emphasized that the Circular dated October 3, 2005, applied only to manufacturers of final products, not to the respondent's manufacturing activities, supporting the justification for the credit availed. The Court concluded that the disallowance of Cenvat credit was unwarranted, based on previous decisions and the specific circumstances of the case. en-us Fri, 12 Aug 2011 00:00:00 +0530 Sat, 13 Sep 2014 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166275 The High Court upheld the appellate authority's decision, dismissing the revenue's appeal and affirming the allowance of Cenvat credit for input services by the respondent, engaged in manufacturing mosaic tiles. The Court emphasized that the Circular dated October 3, 2005, applied only to manufacturers of final products, not to the respondent's manufacturing activities, supporting the justification for the credit availed. The Court concluded that the disallowance of Cenvat credit was unwarranted, based on previous decisions and the specific circumstances of the case. Case-Laws Service Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166275