https://www.taxtmi.com/caselaws?id=325857 The tribunal overturned the decision disallowing Cenvat credit on industrial construction service for excise duty payment on industrial furniture. It held that there was no requirement for a direct correlation between credit availed on input services and its utilization for excise duty payment, as Rule 3(4) of the Cenvat Credit Rules permits such utilization without restrictions. The tribunal criticized the lower authorities for misinterpreting the scope of 'input service' and denying credit based on a perceived lack of connection to the manufacture of industrial furniture. The appeal was allowed, setting aside the previous order. en-us Wed, 20 Jan 2016 00:00:00 +0530 Tue, 04 Oct 2016 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325857 The tribunal overturned the decision disallowing Cenvat credit on industrial construction service for excise duty payment on industrial furniture. It held that there was no requirement for a direct correlation between credit availed on input services and its utilization for excise duty payment, as Rule 3(4) of the Cenvat Credit Rules permits such utilization without restrictions. The tribunal criticized the lower authorities for misinterpreting the scope of 'input service' and denying credit based on a perceived lack of connection to the manufacture of industrial furniture. The appeal was allowed, setting aside the previous order. Case-Laws Central Excise Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325857