https://www.taxtmi.com/caselaws?id=331234 The Tribunal upheld the Commissioner's decision to allow cenvat credit to the respondent for inputs used in constructing railway sidings essential for providing Cargo Handling Services. The Tribunal found the construction of the railway siding directly related to the output services, making the inputs eligible for credit. Citing precedents, the Tribunal emphasized the importance of structures contributing to service provision in determining credit eligibility. Consequently, the Revenue's appeal was rejected, affirming the eligibility of cenvat credit for the respondent. en-us Mon, 27 Jun 2016 00:00:00 +0530 Sat, 23 Jul 2016 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331234 The Tribunal upheld the Commissioner's decision to allow cenvat credit to the respondent for inputs used in constructing railway sidings essential for providing Cargo Handling Services. The Tribunal found the construction of the railway siding directly related to the output services, making the inputs eligible for credit. Citing precedents, the Tribunal emphasized the importance of structures contributing to service provision in determining credit eligibility. Consequently, the Revenue's appeal was rejected, affirming the eligibility of cenvat credit for the respondent. Case-Laws Central Excise Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331234