https://www.taxtmi.com/caselaws?id=337406 The Tribunal ruled in favor of the appellant, allowing the appeal regarding the denial of cenvat credit on input services including GTA outward service, courier service, rent-a-cab service, and authorized service station service. The Tribunal emphasized the nexus between the input services and the manufacturing process, particularly highlighting the significance of the GTA service in determining cenvat credit eligibility. It clarified that ownership transfer of goods and inclusion of freight costs in the assessable value supported the appellant's eligibility for cenvat benefit on transportation charges. The Tribunal also deemed the other disputed services as input services relevant to the manufacturing activities, ultimately finding no merit in the Department's order. en-us Thu, 28 Jul 2016 00:00:00 +0530 Sat, 07 Jan 2017 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337406 The Tribunal ruled in favor of the appellant, allowing the appeal regarding the denial of cenvat credit on input services including GTA outward service, courier service, rent-a-cab service, and authorized service station service. The Tribunal emphasized the nexus between the input services and the manufacturing process, particularly highlighting the significance of the GTA service in determining cenvat credit eligibility. It clarified that ownership transfer of goods and inclusion of freight costs in the assessable value supported the appellant's eligibility for cenvat benefit on transportation charges. The Tribunal also deemed the other disputed services as input services relevant to the manufacturing activities, ultimately finding no merit in the Department's order. Case-Laws Central Excise Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337406