https://www.taxtmi.com/caselaws?id=171340 The Tribunal ruled in favor of the appellant, a manufacturer of construction equipment, allowing their appeal against the Department's denial of Cenvat Credit for services used in setting up their factory. The Tribunal held that the services fell under the definition of 'input service' during the relevant period and were eligible for credit, citing precedent judgments and emphasizing the inconsistency with the Cenvat Credit Rules. The appellant's reliance on previous decisions supporting the eligibility of such services further bolstered their case, leading to the Tribunal setting aside the Department's demand and penalties. en-us Mon, 31 Mar 2014 00:00:00 +0530 Mon, 06 Jul 2015 14:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171340 The Tribunal ruled in favor of the appellant, a manufacturer of construction equipment, allowing their appeal against the Department's denial of Cenvat Credit for services used in setting up their factory. The Tribunal held that the services fell under the definition of 'input service' during the relevant period and were eligible for credit, citing precedent judgments and emphasizing the inconsistency with the Cenvat Credit Rules. The appellant's reliance on previous decisions supporting the eligibility of such services further bolstered their case, leading to the Tribunal setting aside the Department's demand and penalties. Case-Laws Service Tax Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171340