https://www.taxtmi.com/caselaws?id=175219 Input service credit under Rule 2(l) of the Cenvat Credit Rules, 2004 was examined for services used in manufacturing operations, including CHA services, transportation from factory to port, banking charges or commission, employee transportation, and construction services for machinery installation. The principle applied was that credit is admissible where the services are availed in the course of business operations connected with manufacture. On that basis, the assessee was held entitled to input service credit on the disputed services. en-us Mon, 02 Apr 2012 00:00:00 +0530 Sat, 14 Nov 2015 14:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175219 Input service credit under Rule 2(l) of the Cenvat Credit Rules, 2004 was examined for services used in manufacturing operations, including CHA services, transportation from factory to port, banking charges or commission, employee transportation, and construction services for machinery installation. The principle applied was that credit is admissible where the services are availed in the course of business operations connected with manufacture. On that basis, the assessee was held entitled to input service credit on the disputed services. Case-Laws Central Excise Mon, 02 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175219