https://www.taxtmi.com/caselaws?id=364606 The Tribunal ruled in favor of the appellant, overturning the denial of CENVAT Credit on service tax paid for pest control, telephone, repair and maintenance of air conditioner, and export-related services. It held that these services qualified as "input services" under the Cenvat Credit Rules, 2004, as they were directly related to the manufacturing process without personal employee benefit, thus allowing the appellant to claim the credit. The decision emphasized the essential nature of the disputed services in the manufacturing process, ultimately granting the appellant the CENVAT Credit. en-us Wed, 16 May 2018 00:00:00 +0530 Thu, 02 Aug 2018 07:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364606 The Tribunal ruled in favor of the appellant, overturning the denial of CENVAT Credit on service tax paid for pest control, telephone, repair and maintenance of air conditioner, and export-related services. It held that these services qualified as "input services" under the Cenvat Credit Rules, 2004, as they were directly related to the manufacturing process without personal employee benefit, thus allowing the appellant to claim the credit. The decision emphasized the essential nature of the disputed services in the manufacturing process, ultimately granting the appellant the CENVAT Credit. Case-Laws Central Excise Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364606