https://www.taxtmi.com/caselaws?id=336815 The Court allowed the appeal, confirming the appellant's entitlement to avail Cenvat Credit for input services used outside the factory premises but contributing to the manufacturing of the final product. The judgment emphasized the broad definition of input services, extending the benefit to services directly or indirectly related to manufacturing activities. The Court's decision aligned with previous rulings, emphasizing the comprehensive nature of input services and rejecting narrow interpretations that limited eligibility based on service categories. The outcome underscored the importance of considering the entirety of the definition of input services in determining entitlement to Cenvat Credit. en-us Tue, 13 Dec 2016 00:00:00 +0530 Thu, 29 Dec 2016 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336815 The Court allowed the appeal, confirming the appellant's entitlement to avail Cenvat Credit for input services used outside the factory premises but contributing to the manufacturing of the final product. The judgment emphasized the broad definition of input services, extending the benefit to services directly or indirectly related to manufacturing activities. The Court's decision aligned with previous rulings, emphasizing the comprehensive nature of input services and rejecting narrow interpretations that limited eligibility based on service categories. The outcome underscored the importance of considering the entirety of the definition of input services in determining entitlement to Cenvat Credit. Case-Laws Central Excise Tue, 13 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336815