https://www.taxtmi.com/caselaws?id=380753 The Tribunal allowed the appeal, overturning the denial of Cenvat Credit on maintenance services related to a Vendor Park. It held that the services, though availed outside the factory premises, were essential for manufacturing activities and directly linked to the business premises. Drawing on precedent, the Tribunal emphasized that such maintenance charges were eligible inputs for credit, as they were calculated based on the leased factory area where the final product was manufactured. The decision clarified the admissibility of credit for services crucial to the manufacturing process, aligning with previous legal interpretations. en-us Fri, 12 Apr 2019 00:00:00 +0530 Tue, 28 May 2019 08:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380753 The Tribunal allowed the appeal, overturning the denial of Cenvat Credit on maintenance services related to a Vendor Park. It held that the services, though availed outside the factory premises, were essential for manufacturing activities and directly linked to the business premises. Drawing on precedent, the Tribunal emphasized that such maintenance charges were eligible inputs for credit, as they were calculated based on the leased factory area where the final product was manufactured. The decision clarified the admissibility of credit for services crucial to the manufacturing process, aligning with previous legal interpretations. Case-Laws Central Excise Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380753