https://www.taxtmi.com/caselaws?id=328216 The Tribunal allowed the appeal, overturning the Commissioner's decision to disallow Cenvat credit on duty paid inputs and service tax on inward carriage. The appellant's activities were deemed to constitute manufacturing under Rule 16 of Central Excise Rules, 2002, entitling them to the credit. The Tribunal clarified that even without traditional manufacturing, the appellant's processes qualified for the credit, including on inward GTA service. The decision provided clarity on Rule 16 interpretation, affirming the appellant's right to Cenvat credit and setting aside the previous order, granting consequential relief. en-us Wed, 11 May 2016 00:00:00 +0530 Wed, 21 Dec 2016 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328216 The Tribunal allowed the appeal, overturning the Commissioner's decision to disallow Cenvat credit on duty paid inputs and service tax on inward carriage. The appellant's activities were deemed to constitute manufacturing under Rule 16 of Central Excise Rules, 2002, entitling them to the credit. The Tribunal clarified that even without traditional manufacturing, the appellant's processes qualified for the credit, including on inward GTA service. The decision provided clarity on Rule 16 interpretation, affirming the appellant's right to Cenvat credit and setting aside the previous order, granting consequential relief. Case-Laws Central Excise Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328216