https://www.taxtmi.com/caselaws?id=354942 The Tribunal upheld the Commissioner (Appeals) decision, allowing Cenvat Credit on items like Welding Electrodes, Paint & Thinner, Flexible Rolls, and Water Treatment Chemicals used in manufacturing. It also deemed the service tax paid as commission to agents for procuring orders as admissible under the definition of input service. The Tribunal emphasized the broad interpretation of input under Cenvat Credit Rules 2004 and cited precedents supporting the admissibility of such credits. Consequently, the Revenue's appeal was dismissed for lack of merit. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 07 Feb 2018 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354942 The Tribunal upheld the Commissioner (Appeals) decision, allowing Cenvat Credit on items like Welding Electrodes, Paint & Thinner, Flexible Rolls, and Water Treatment Chemicals used in manufacturing. It also deemed the service tax paid as commission to agents for procuring orders as admissible under the definition of input service. The Tribunal emphasized the broad interpretation of input under Cenvat Credit Rules 2004 and cited precedents supporting the admissibility of such credits. Consequently, the Revenue's appeal was dismissed for lack of merit. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354942