https://www.taxtmi.com/caselaws?id=257358 The judge, Anil Choudhary, ruled that courier services, clearing and forwarding services, cargo-movers services, and housekeeping services are considered input services under Rule 2(l) of the CENVAT Credit Rules, directly linked to the manufacturing activities of the appellant. The judgment overturned the previous order, allowing the appeal with consequential relief and rendering the extension application moot. This decision reinforces a broad interpretation of input services, encompassing activities beyond direct manufacturing processes to include post-manufacturing activities crucial to the business of producing the final product. en-us Wed, 20 Aug 2014 00:00:00 +0530 Tue, 10 Mar 2015 07:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257358 The judge, Anil Choudhary, ruled that courier services, clearing and forwarding services, cargo-movers services, and housekeeping services are considered input services under Rule 2(l) of the CENVAT Credit Rules, directly linked to the manufacturing activities of the appellant. The judgment overturned the previous order, allowing the appeal with consequential relief and rendering the extension application moot. This decision reinforces a broad interpretation of input services, encompassing activities beyond direct manufacturing processes to include post-manufacturing activities crucial to the business of producing the final product. Case-Laws Central Excise Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257358