https://www.taxtmi.com/caselaws?id=261662 The Tribunal ruled in favor of the appellants, allowing the Cenvat credit on services utilized in various units. It emphasized that as long as the appellant is a manufacturer of final products liable for duty, and the services are used in or related to manufacturing, the credit is permissible. The Department's argument that services were specific to individual units not paying duty was rejected. The appeals were allowed, granting relief to the appellants, and confirming the admissibility of credit based on the billing location and final clearance of goods from the main unit. en-us Mon, 02 Mar 2015 00:00:00 +0530 Tue, 13 Oct 2015 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261662 The Tribunal ruled in favor of the appellants, allowing the Cenvat credit on services utilized in various units. It emphasized that as long as the appellant is a manufacturer of final products liable for duty, and the services are used in or related to manufacturing, the credit is permissible. The Department's argument that services were specific to individual units not paying duty was rejected. The appeals were allowed, granting relief to the appellants, and confirming the admissibility of credit based on the billing location and final clearance of goods from the main unit. Case-Laws Central Excise Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261662