https://www.taxtmi.com/caselaws?id=350147 The Tribunal allowed the appeals, overturning the disallowance of Cenvat credit on manpower and business support services provided at a Collection Centre. It held that services need not be within the factory premises to qualify as 'input service' under the Cenvat Credit Rules. The services at the Collection Centre were deemed integral to the manufacturing process, entitling the appellant to the credit. The decision emphasized the direct relation of services to manufacturing for credit eligibility, regardless of the service location. en-us Mon, 16 Oct 2017 00:00:00 +0530 Wed, 01 Nov 2017 11:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350147 The Tribunal allowed the appeals, overturning the disallowance of Cenvat credit on manpower and business support services provided at a Collection Centre. It held that services need not be within the factory premises to qualify as 'input service' under the Cenvat Credit Rules. The services at the Collection Centre were deemed integral to the manufacturing process, entitling the appellant to the credit. The decision emphasized the direct relation of services to manufacturing for credit eligibility, regardless of the service location. Case-Laws Central Excise Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350147