https://www.taxtmi.com/caselaws?id=328958 The Tribunal upheld the Commissioner (Appeals) order allowing the respondent credit on services received outside the factory premises under Cenvat Credit Rules, 2004. It emphasized that if services are received in the course of manufacturing business, the assessee is entitled to take credit. The Tribunal found the services in question were received during the manufacturing process, making the respondent eligible for credit. Previous Tribunal decisions cited by the Revenue were deemed irrelevant. The appeal filed by the Revenue was dismissed, affirming the eligibility of the respondent for input service credit. en-us Wed, 20 Jan 2016 00:00:00 +0530 Sat, 18 Jun 2016 10:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328958 The Tribunal upheld the Commissioner (Appeals) order allowing the respondent credit on services received outside the factory premises under Cenvat Credit Rules, 2004. It emphasized that if services are received in the course of manufacturing business, the assessee is entitled to take credit. The Tribunal found the services in question were received during the manufacturing process, making the respondent eligible for credit. Previous Tribunal decisions cited by the Revenue were deemed irrelevant. The appeal filed by the Revenue was dismissed, affirming the eligibility of the respondent for input service credit. Case-Laws Central Excise Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328958