https://www.taxtmi.com/caselaws?id=188707 The Tribunal ruled in favor of the appellants, allowing their appeals related to the eligibility of cenvat credit for consultancy services concerning railway siding establishment. The Tribunal emphasized the integral connection between the services and the manufacturing business, following legal interpretations that considered such services as part of the manufacturing cost and essential for business operations. By applying precedents and clarifying the broad definition of 'input service,' the Tribunal set aside the previous denial of cenvat credit, determining that the service tax paid on the consultancy services was indeed eligible for the benefit. en-us Thu, 12 Nov 2015 00:00:00 +0530 Thu, 31 Aug 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188707 The Tribunal ruled in favor of the appellants, allowing their appeals related to the eligibility of cenvat credit for consultancy services concerning railway siding establishment. The Tribunal emphasized the integral connection between the services and the manufacturing business, following legal interpretations that considered such services as part of the manufacturing cost and essential for business operations. By applying precedents and clarifying the broad definition of 'input service,' the Tribunal set aside the previous denial of cenvat credit, determining that the service tax paid on the consultancy services was indeed eligible for the benefit. Case-Laws Central Excise Thu, 12 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188707