https://www.taxtmi.com/caselaws?id=253609 Cenvat credit eligibility on technical testing and analysis, technical inspection and certification, and intellectual property rights services turned on unresolved factual questions about how and when the services were used in relation to manufacture. The High Court found the record insufficient to decide whether the services were used directly or indirectly in or in relation to the final product, and held that the Tribunal, as the final fact-finding authority, had to re-examine the assessee's entitlement on the existing legal position. It also noted that technical testing and certification services may qualify where rendered in respect of equipment or instruments used in manufacture of other final products. The matter was remitted for fresh decision. en-us Wed, 07 Nov 2012 00:00:00 +0530 Fri, 28 Nov 2014 21:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253609 Cenvat credit eligibility on technical testing and analysis, technical inspection and certification, and intellectual property rights services turned on unresolved factual questions about how and when the services were used in relation to manufacture. The High Court found the record insufficient to decide whether the services were used directly or indirectly in or in relation to the final product, and held that the Tribunal, as the final fact-finding authority, had to re-examine the assessee's entitlement on the existing legal position. It also noted that technical testing and certification services may qualify where rendered in respect of equipment or instruments used in manufacture of other final products. The matter was remitted for fresh decision. Case-Laws Service Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253609