https://www.taxtmi.com/caselaws?id=347038 The Tribunal allowed the appeal in favor of the appellant, holding that cenvat credit on service tax paid for input services used in a wind mill away from the factory premises was permissible. The Tribunal emphasized that services indirectly used in the manufacturing process, even if located outside the factory, could qualify as input services under Rule 3 of the Cenvat Credit Rules, 2004. The decision distinguished between inputs and input services, highlighting that the location of service utilization does not necessarily bar credit eligibility, especially when the services contribute to the manufacturing of excisable goods subject to central excise duty. en-us Tue, 25 Apr 2017 00:00:00 +0530 Mon, 28 Aug 2017 09:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347038 The Tribunal allowed the appeal in favor of the appellant, holding that cenvat credit on service tax paid for input services used in a wind mill away from the factory premises was permissible. The Tribunal emphasized that services indirectly used in the manufacturing process, even if located outside the factory, could qualify as input services under Rule 3 of the Cenvat Credit Rules, 2004. The decision distinguished between inputs and input services, highlighting that the location of service utilization does not necessarily bar credit eligibility, especially when the services contribute to the manufacturing of excisable goods subject to central excise duty. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347038