https://www.taxtmi.com/caselaws?id=347207 The Member (Judicial) allowed the appeal, overturning the denial of cenvat credit for the service of erecting a temporary shed used for storage of goods. It was determined that the service was indeed related to the manufacturing process, falling under the definition of "input service" as per the Cenvat Credit Rules, 2002. Citing precedent, the temporary shed for finished goods qualified as an input service, leading to the reversal of the initial decision and granting of the credit to the appellant. en-us Mon, 03 Jul 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347207 The Member (Judicial) allowed the appeal, overturning the denial of cenvat credit for the service of erecting a temporary shed used for storage of goods. It was determined that the service was indeed related to the manufacturing process, falling under the definition of "input service" as per the Cenvat Credit Rules, 2002. Citing precedent, the temporary shed for finished goods qualified as an input service, leading to the reversal of the initial decision and granting of the credit to the appellant. Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347207