https://www.taxtmi.com/caselaws?id=355355 The Tribunal allowed the appeal, overturning the original authority's decision to disallow CENVAT credit on services like outdoor catering and accident insurance for an export-oriented unit. It emphasized that services integral to the business are eligible for credit, aligning with precedents. The Tribunal's broad interpretation of 'input service' and 'input' supported the eligibility of such services for credit, highlighting their importance for statutory compliance and workplace safety. Consequently, the penalty imposed was set aside, and the appeal was granted in favor of the taxpayer, in line with established principles and precedents. en-us Fri, 15 Sep 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355355 The Tribunal allowed the appeal, overturning the original authority's decision to disallow CENVAT credit on services like outdoor catering and accident insurance for an export-oriented unit. It emphasized that services integral to the business are eligible for credit, aligning with precedents. The Tribunal's broad interpretation of 'input service' and 'input' supported the eligibility of such services for credit, highlighting their importance for statutory compliance and workplace safety. Consequently, the penalty imposed was set aside, and the appeal was granted in favor of the taxpayer, in line with established principles and precedents. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355355