https://www.taxtmi.com/caselaws?id=255344 The Tribunal upheld the respondent assessee's entitlement to CENVAT Credit for services related to a fly ash handling plant outside the cement manufacturing premises, citing their use in procuring raw materials for cement production. Relying on precedents and emphasizing the indirect connection to manufacturing, the Tribunal dismissed the Revenue's appeal, affirming the eligibility of input services for credit under Rule 2(l) of the Cenvat Credit Rules, 2004. An initial procedural appeal by the Revenue was also dismissed as infructuous. en-us Thu, 14 Aug 2014 00:00:00 +0530 Wed, 14 Jan 2015 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255344 The Tribunal upheld the respondent assessee's entitlement to CENVAT Credit for services related to a fly ash handling plant outside the cement manufacturing premises, citing their use in procuring raw materials for cement production. Relying on precedents and emphasizing the indirect connection to manufacturing, the Tribunal dismissed the Revenue's appeal, affirming the eligibility of input services for credit under Rule 2(l) of the Cenvat Credit Rules, 2004. An initial procedural appeal by the Revenue was also dismissed as infructuous. Case-Laws Central Excise Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255344