https://www.taxtmi.com/caselaws?id=349817 The Tribunal dismissed the Revenue's appeals and upheld the Commissioner's Order-in-Appeal, allowing the respondent, a manufacturer of aluminum products, to avail CENVAT credit on operational charges of windmill projects located away from the manufacturing premises. The Tribunal ruled that it is not necessary for input services to be received in the manufacturing premises for CENVAT credit, citing previous decisions in favor of the respondent. The key issue centered on the interpretation of Rule 14 of the CENVAT Credit Rules, 2004, with the Tribunal emphasizing that the location of receiving input services does not preclude the availing of credit. en-us Fri, 02 Sep 2016 00:00:00 +0530 Mon, 01 Jan 2018 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349817 The Tribunal dismissed the Revenue's appeals and upheld the Commissioner's Order-in-Appeal, allowing the respondent, a manufacturer of aluminum products, to avail CENVAT credit on operational charges of windmill projects located away from the manufacturing premises. The Tribunal ruled that it is not necessary for input services to be received in the manufacturing premises for CENVAT credit, citing previous decisions in favor of the respondent. The key issue centered on the interpretation of Rule 14 of the CENVAT Credit Rules, 2004, with the Tribunal emphasizing that the location of receiving input services does not preclude the availing of credit. Case-Laws Service Tax Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349817