https://www.taxtmi.com/caselaws?id=374942 The Tribunal allowed the appeal, emphasizing the eligibility of CENVAT credit on services related to setting up the factory for manufacturing final products. It highlighted the importance of establishing a direct nexus between the services and the manufacturing process, broadening the interpretation of input services. The Tribunal found that the services in question were essential for manufacturing and reiterated that CENVAT credit was available for services used in or in relation to the manufacturing of final products. Previous judgments supported the Tribunal's decision, providing consequential relief to the appellant. en-us Mon, 11 Feb 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374942 The Tribunal allowed the appeal, emphasizing the eligibility of CENVAT credit on services related to setting up the factory for manufacturing final products. It highlighted the importance of establishing a direct nexus between the services and the manufacturing process, broadening the interpretation of input services. The Tribunal found that the services in question were essential for manufacturing and reiterated that CENVAT credit was available for services used in or in relation to the manufacturing of final products. Previous judgments supported the Tribunal's decision, providing consequential relief to the appellant. Case-Laws Central Excise Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374942