https://www.taxtmi.com/caselaws?id=357672 The Tribunal allowed the appellant's appeal, holding that services like telephone, insurance, and vehicle maintenance were integral to the manufacturing process and qualified as input services under the amended definition effective from 01.04.2011. The Tribunal emphasized the clear nexus between these services and manufacturing activities, granting Cenvat credit for these services. Additionally, services used in a wind mill outside the factory premises were deemed eligible for Cenvat credit due to their dedicated role in supplying electricity for the manufacturing process, supported by previous decisions and technological requirements. en-us Tue, 27 Feb 2018 00:00:00 +0530 Wed, 28 Mar 2018 07:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357672 The Tribunal allowed the appellant's appeal, holding that services like telephone, insurance, and vehicle maintenance were integral to the manufacturing process and qualified as input services under the amended definition effective from 01.04.2011. The Tribunal emphasized the clear nexus between these services and manufacturing activities, granting Cenvat credit for these services. Additionally, services used in a wind mill outside the factory premises were deemed eligible for Cenvat credit due to their dedicated role in supplying electricity for the manufacturing process, supported by previous decisions and technological requirements. Case-Laws Central Excise Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357672