https://www.taxtmi.com/caselaws?id=377474 The Tribunal affirmed the broad interpretation of "input service" for lease rentals and operation and maintenance charges of wind mills situated outside the factory. Citing decisions from the High Courts of Madras and Bombay, it held that services used directly or indirectly in manufacturing final products qualify as input services, regardless of location. Dismissing Revenue appeals, the Tribunal aligned with the courts' expansive view, emphasizing the relevance of these precedents in determining eligibility for input service credit. The Counter Objections filed by the respondent were also disposed of, underscoring the importance of the inclusive definition of "input service" in such cases. en-us Mon, 25 Mar 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377474 The Tribunal affirmed the broad interpretation of "input service" for lease rentals and operation and maintenance charges of wind mills situated outside the factory. Citing decisions from the High Courts of Madras and Bombay, it held that services used directly or indirectly in manufacturing final products qualify as input services, regardless of location. Dismissing Revenue appeals, the Tribunal aligned with the courts' expansive view, emphasizing the relevance of these precedents in determining eligibility for input service credit. The Counter Objections filed by the respondent were also disposed of, underscoring the importance of the inclusive definition of "input service" in such cases. Case-Laws Central Excise Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377474