https://www.taxtmi.com/caselaws?id=338277 The tribunal allowed the appeal in favor of the appellant concerning the disputed eligibility of input services for Cenvat credit. The appellant successfully argued that the services in question were essential for their manufacturing operations, meeting the criteria of eligible "input services" under Rule 2(l) of the Cenvat Credit Rules, 2004. The tribunal emphasized the necessity of these services for industry operations, considering legal obligations and ancillary plant functioning. As a result, the disallowed credits, interest, and penalty under Rule 15(1) were set aside in favor of the appellant. en-us Fri, 04 Nov 2016 00:00:00 +0530 Tue, 31 Jan 2017 06:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338277 The tribunal allowed the appeal in favor of the appellant concerning the disputed eligibility of input services for Cenvat credit. The appellant successfully argued that the services in question were essential for their manufacturing operations, meeting the criteria of eligible "input services" under Rule 2(l) of the Cenvat Credit Rules, 2004. The tribunal emphasized the necessity of these services for industry operations, considering legal obligations and ancillary plant functioning. As a result, the disallowed credits, interest, and penalty under Rule 15(1) were set aside in favor of the appellant. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338277