https://www.taxtmi.com/caselaws?id=363289 The Tribunal upheld the order of the Commissioner (Appeals) and rejected the appeals filed by the Revenue regarding the availment of Cenvat Credit on disputed input services post manufacturing activities. It emphasized the broad interpretation of the definition of input service under the Cenvat Credit Rules, 2004, and concluded that the disputed input services were eligible for Cenvat Credit, considering the wide connotation of "activities" relating to business. The decision was based on a thorough analysis of arguments and relevant case laws, highlighting the legislative intent behind the definition of input service. en-us Thu, 11 Jan 2018 00:00:00 +0530 Wed, 11 Jul 2018 07:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363289 The Tribunal upheld the order of the Commissioner (Appeals) and rejected the appeals filed by the Revenue regarding the availment of Cenvat Credit on disputed input services post manufacturing activities. It emphasized the broad interpretation of the definition of input service under the Cenvat Credit Rules, 2004, and concluded that the disputed input services were eligible for Cenvat Credit, considering the wide connotation of "activities" relating to business. The decision was based on a thorough analysis of arguments and relevant case laws, highlighting the legislative intent behind the definition of input service. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363289