https://www.taxtmi.com/caselaws?id=363662 The Tribunal ruled in favor of the appellant, holding that the maintenance of lifts in the building qualifies as an input service for availing cenvat credit. The Tribunal emphasized that the definition of input service under the Cenvat Credit Rules is inclusive and should be interpreted broadly. It criticized the Adjudicating Authorities for taking a rigid stance and not following the Supreme Court's directive to interpret laws reasonably. As a result, the Tribunal set aside the original order and allowed the appeal. en-us Wed, 27 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363662 The Tribunal ruled in favor of the appellant, holding that the maintenance of lifts in the building qualifies as an input service for availing cenvat credit. The Tribunal emphasized that the definition of input service under the Cenvat Credit Rules is inclusive and should be interpreted broadly. It criticized the Adjudicating Authorities for taking a rigid stance and not following the Supreme Court's directive to interpret laws reasonably. As a result, the Tribunal set aside the original order and allowed the appeal. Case-Laws Central Excise Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363662