https://www.taxtmi.com/caselaws?id=253637 The judge ruled in favor of the respondent, finding them eligible for the refund claim under CENVAT Credit Rules, 2004 for various services including building lease rent, computer peripherals service, printer hiring charges, and others. The judge emphasized the direct link of building lease rent to manufacturing activities and deemed other services as either in or in relation to the manufacturing process. The judge disagreed with the classification of fumigation charges as post-manufacturing expenses, considering them essential for goods clearance and export. The appeal by the Revenue was rejected as all services were deemed to be in or in relation to the manufacture or fell under the definition of input service. en-us Wed, 16 Apr 2014 00:00:00 +0530 Tue, 13 Jan 2015 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253637 The judge ruled in favor of the respondent, finding them eligible for the refund claim under CENVAT Credit Rules, 2004 for various services including building lease rent, computer peripherals service, printer hiring charges, and others. The judge emphasized the direct link of building lease rent to manufacturing activities and deemed other services as either in or in relation to the manufacturing process. The judge disagreed with the classification of fumigation charges as post-manufacturing expenses, considering them essential for goods clearance and export. The appeal by the Revenue was rejected as all services were deemed to be in or in relation to the manufacture or fell under the definition of input service. Case-Laws Customs Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253637