https://www.taxtmi.com/caselaws?id=328262 The Tribunal allowed the appeal by M/s. Star Drugs and Research Labs Ltd., holding that denial of Cenvat credit for services received at locations other than the factory premises was unsustainable. The judgment emphasized the broad scope of input services under Rule 2(l) and cited precedents to support credit eligibility despite address variations on invoices. The Tribunal underscored the essential nature of services for manufacturing units and the beneficial intent of Cenvat legislation in eliminating cascading effects. en-us Wed, 25 May 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328262 The Tribunal allowed the appeal by M/s. Star Drugs and Research Labs Ltd., holding that denial of Cenvat credit for services received at locations other than the factory premises was unsustainable. The judgment emphasized the broad scope of input services under Rule 2(l) and cited precedents to support credit eligibility despite address variations on invoices. The Tribunal underscored the essential nature of services for manufacturing units and the beneficial intent of Cenvat legislation in eliminating cascading effects. Case-Laws Central Excise Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328262