https://www.taxtmi.com/caselaws?id=346837 The Tribunal affirmed the eligibility of the assessee for a refund of input services related to manufacturing under the CENVAT Credit Rules, 2004. The disputed services were deemed to fall within the definition of 'input service,' as per Rule 2(l), despite the Revenue's argument that they were not directly connected to manufacturing. Previous decisions supporting similar services as 'input services' were considered, leading to the dismissal of the Revenue's appeal and upholding of the Commissioner (A)'s order in favor of the assessee. en-us Tue, 18 Jul 2017 00:00:00 +0530 Thu, 24 Aug 2017 07:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346837 The Tribunal affirmed the eligibility of the assessee for a refund of input services related to manufacturing under the CENVAT Credit Rules, 2004. The disputed services were deemed to fall within the definition of 'input service,' as per Rule 2(l), despite the Revenue's argument that they were not directly connected to manufacturing. Previous decisions supporting similar services as 'input services' were considered, leading to the dismissal of the Revenue's appeal and upholding of the Commissioner (A)'s order in favor of the assessee. Case-Laws Central Excise Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346837