https://www.taxtmi.com/caselaws?id=337627 The tribunal allowed Cenvat Credit for services like 'Manpower Supply' and 'R&D Lab Utilisation' based on precedents from Karnataka High Court and Gujarat High Court. However, Cenvat Credit for services such as Civil Construction and rain protection work was disallowed due to insufficient evidence of their direct relation to the manufacturing process. The appellant was directed to provide additional evidence for these services before the Adjudicating Authority. The decision was based on the definition of 'input service' under CCR, 2004, requiring services to directly contribute to manufacturing. en-us Wed, 23 Nov 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337627 The tribunal allowed Cenvat Credit for services like 'Manpower Supply' and 'R&D Lab Utilisation' based on precedents from Karnataka High Court and Gujarat High Court. However, Cenvat Credit for services such as Civil Construction and rain protection work was disallowed due to insufficient evidence of their direct relation to the manufacturing process. The appellant was directed to provide additional evidence for these services before the Adjudicating Authority. The decision was based on the definition of 'input service' under CCR, 2004, requiring services to directly contribute to manufacturing. Case-Laws Central Excise Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337627