https://www.taxtmi.com/caselaws?id=348302 The Tribunal ruled in favor of the appellant, allowing the appeal and directing that the denied Cenvat Credit be granted. The Tribunal held that certain construction activities, such as the construction of a boundary wall, rest rooms, and a dormitory for staff, were essential for the manufacturing process. Additionally, the Tribunal agreed with the appellant's interpretation of the input service definition under the Cenvat Credit Rules, 2004, setting aside the Original Authority's decision to deny the credit amounting to Rs. 66,32,449. en-us Mon, 04 Sep 2017 00:00:00 +0530 Thu, 26 Oct 2017 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348302 The Tribunal ruled in favor of the appellant, allowing the appeal and directing that the denied Cenvat Credit be granted. The Tribunal held that certain construction activities, such as the construction of a boundary wall, rest rooms, and a dormitory for staff, were essential for the manufacturing process. Additionally, the Tribunal agreed with the appellant's interpretation of the input service definition under the Cenvat Credit Rules, 2004, setting aside the Original Authority's decision to deny the credit amounting to Rs. 66,32,449. Case-Laws Central Excise Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348302