https://www.taxtmi.com/caselaws?id=186702 The Tribunal allowed the appeal in favor of the appellant, overturning the Commissioner (Appeals)' decision. It was held that a proximate nexus between input and output services was sufficient for availing cenvat credit on transport services. The Tribunal emphasized the broad definition of input services, aligning with the precedent set by the Hon'ble Andhra Pradesh High Court. The Board's Circular and the Department's arguments were deemed unnecessary in light of the High Court's judgment, clarifying the admissibility of cenvat credit and ensuring consistency in tax credit determinations. en-us Fri, 12 Jun 2015 00:00:00 +0530 Tue, 27 Sep 2016 23:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186702 The Tribunal allowed the appeal in favor of the appellant, overturning the Commissioner (Appeals)' decision. It was held that a proximate nexus between input and output services was sufficient for availing cenvat credit on transport services. The Tribunal emphasized the broad definition of input services, aligning with the precedent set by the Hon'ble Andhra Pradesh High Court. The Board's Circular and the Department's arguments were deemed unnecessary in light of the High Court's judgment, clarifying the admissibility of cenvat credit and ensuring consistency in tax credit determinations. Case-Laws Central Excise Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186702