https://www.taxtmi.com/caselaws?id=342862 The Tribunal allowed the appeal by M/s Kanoria Sugar & General Manufacturing Company Ltd., holding that GTA services used for transportation of finished goods qualified as "input services" under Rule 2(l) of the Cenvat Credit Rules, 2004. The decision, influenced by the Hon'ble Gujarat High Court's interpretation of "input service," emphasized the broad scope of services indirectly related to the manufacturing process. Consequently, the Tribunal set aside the disallowance of Cenvat credit for GTA services, ruling in favor of the appellant. en-us Fri, 21 Apr 2017 00:00:00 +0530 Sat, 13 May 2017 08:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342862 The Tribunal allowed the appeal by M/s Kanoria Sugar & General Manufacturing Company Ltd., holding that GTA services used for transportation of finished goods qualified as "input services" under Rule 2(l) of the Cenvat Credit Rules, 2004. The decision, influenced by the Hon'ble Gujarat High Court's interpretation of "input service," emphasized the broad scope of services indirectly related to the manufacturing process. Consequently, the Tribunal set aside the disallowance of Cenvat credit for GTA services, ruling in favor of the appellant. Case-Laws Central Excise Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342862