https://www.taxtmi.com/caselaws?id=357051 The appellant was partially successful in their appeal regarding entitlement to Cenvat credit. The Tribunal allowed the credit for repair and maintenance of roads and drainage within the factory premises as admissible input services. However, the credit for rent-a-cab services was only allowed for the period before 1-4-2011, not after, due to a change in the definition of input services. Additionally, the Tribunal permitted the credit for loan processing fees, emphasizing the importance of financing for business operations. Limitation issues were not addressed, and penalties were set aside based on the merit of allowing the Cenvat credit. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 16 Mar 2018 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357051 The appellant was partially successful in their appeal regarding entitlement to Cenvat credit. The Tribunal allowed the credit for repair and maintenance of roads and drainage within the factory premises as admissible input services. However, the credit for rent-a-cab services was only allowed for the period before 1-4-2011, not after, due to a change in the definition of input services. Additionally, the Tribunal permitted the credit for loan processing fees, emphasizing the importance of financing for business operations. Limitation issues were not addressed, and penalties were set aside based on the merit of allowing the Cenvat credit. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357051