https://www.taxtmi.com/caselaws?id=348239 The Tribunal set aside the impugned orders, allowing the appeals and granting consequential relief to the appellants. The decision was based on the interpretation of Rule 2(l) of CENVAT Credit Rules, 2004, consideration of judicial precedents, and establishing the nexus between the services availed and the manufacture of finished goods. The Tribunal found that the services in question, related to repair and maintenance of machinery used in manufacturing, were eligible for CENVAT credit, contrary to the show-cause notice's allegations. en-us Wed, 19 Jul 2017 00:00:00 +0530 Tue, 19 Sep 2017 10:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348239 The Tribunal set aside the impugned orders, allowing the appeals and granting consequential relief to the appellants. The decision was based on the interpretation of Rule 2(l) of CENVAT Credit Rules, 2004, consideration of judicial precedents, and establishing the nexus between the services availed and the manufacture of finished goods. The Tribunal found that the services in question, related to repair and maintenance of machinery used in manufacturing, were eligible for CENVAT credit, contrary to the show-cause notice's allegations. Case-Laws Service Tax Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348239