https://www.taxtmi.com/caselaws?id=355119 The tribunal ruled in favor of the Appellant, allowing them to avail Cenvat credit on service tax paid for rented premises used in manufacturing activities. The denial of credit based on the premises not being included in central excise registration was overturned. The tribunal held that services related to manufacturing final products, even if availed outside registered premises, qualify as "Input Service." The decision cited precedents like Ultra Tech Cement Ltd. and Auto Print Machinery Manufacturers to support the Appellant's entitlement to the credit, setting aside the previous denial and granting relief to the Appellant. en-us Fri, 22 Sep 2017 00:00:00 +0530 Sat, 10 Feb 2018 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355119 The tribunal ruled in favor of the Appellant, allowing them to avail Cenvat credit on service tax paid for rented premises used in manufacturing activities. The denial of credit based on the premises not being included in central excise registration was overturned. The tribunal held that services related to manufacturing final products, even if availed outside registered premises, qualify as "Input Service." The decision cited precedents like Ultra Tech Cement Ltd. and Auto Print Machinery Manufacturers to support the Appellant's entitlement to the credit, setting aside the previous denial and granting relief to the Appellant. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355119