https://www.taxtmi.com/caselaws?id=332213 The Tribunal upheld the eligibility of the respondent for Cenvat Credit on services provided within the factory premises, including landscaping, catering, and canteen services, as they were deemed related to manufacturing activities. The Supreme Court clarified that the term "includes" in the context of Cenvat Credit availability expands the meaning without restrictions, allowing for a broader interpretation. Consequently, the revenue's appeal was rejected, affirming the respondent's entitlement to Cenvat Credit for services provided by various service providers within the factory premises. en-us Thu, 05 May 2016 00:00:00 +0530 Thu, 22 Dec 2016 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332213 The Tribunal upheld the eligibility of the respondent for Cenvat Credit on services provided within the factory premises, including landscaping, catering, and canteen services, as they were deemed related to manufacturing activities. The Supreme Court clarified that the term "includes" in the context of Cenvat Credit availability expands the meaning without restrictions, allowing for a broader interpretation. Consequently, the revenue's appeal was rejected, affirming the respondent's entitlement to Cenvat Credit for services provided by various service providers within the factory premises. Case-Laws Central Excise Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332213