https://www.taxtmi.com/caselaws?id=337629 The Tribunal upheld the Commissioner (Appeals) decision, affirming the respondent's eligibility for credit on input services despite the invoice predating the relevant date. The Tribunal accepted the respondent's evidence showing the services were received after the specified date, supported by payment made later. Emphasizing the broader definition of input services and the detailed explanation provided, the Tribunal dismissed the Department's appeal, finding no fault in the Commissioner (Appeals) order. en-us Wed, 14 Dec 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337629 The Tribunal upheld the Commissioner (Appeals) decision, affirming the respondent's eligibility for credit on input services despite the invoice predating the relevant date. The Tribunal accepted the respondent's evidence showing the services were received after the specified date, supported by payment made later. Emphasizing the broader definition of input services and the detailed explanation provided, the Tribunal dismissed the Department's appeal, finding no fault in the Commissioner (Appeals) order. Case-Laws Central Excise Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337629