https://www.taxtmi.com/caselaws?id=257487 The tribunal allowed the appeal, setting aside the order denying input service credit for Pest Control Service. It held that the services were availed in the course of manufacturing excisable goods, entitling the appellant to credit. Emphasizing the connection between services and manufacturing, the tribunal considered the necessity of pest control for a suitable working environment. Despite initial doubts, the broader context of business operations justified the credit entitlement. The judgment underscored the importance of interpreting credit eligibility in relation to manufacturing activities, allowing seemingly indirect services to qualify for credit under the rules and precedents. en-us Fri, 04 Apr 2014 00:00:00 +0530 Tue, 12 Jan 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257487 The tribunal allowed the appeal, setting aside the order denying input service credit for Pest Control Service. It held that the services were availed in the course of manufacturing excisable goods, entitling the appellant to credit. Emphasizing the connection between services and manufacturing, the tribunal considered the necessity of pest control for a suitable working environment. Despite initial doubts, the broader context of business operations justified the credit entitlement. The judgment underscored the importance of interpreting credit eligibility in relation to manufacturing activities, allowing seemingly indirect services to qualify for credit under the rules and precedents. Case-Laws Central Excise Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257487