https://www.taxtmi.com/caselaws?id=387548 The Tribunal allowed Cenvat credit for services used in setting up a new furnace within an existing factory, post 01.04.2011. The Tribunal held that the new furnace installation was an expansion of the existing facility, not the establishment of a new factory, making the services eligible for credit under the main definition of Input Service. The services directly contributed to manufacturing, aligning with the eligibility criteria, and distinguished the case from a prior judgment involving a new factory setup. Consequently, the appeal was allowed, affirming the appellant's entitlement to the Cenvat credit. en-us Thu, 25 Jul 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387548 The Tribunal allowed Cenvat credit for services used in setting up a new furnace within an existing factory, post 01.04.2011. The Tribunal held that the new furnace installation was an expansion of the existing facility, not the establishment of a new factory, making the services eligible for credit under the main definition of Input Service. The services directly contributed to manufacturing, aligning with the eligibility criteria, and distinguished the case from a prior judgment involving a new factory setup. Consequently, the appeal was allowed, affirming the appellant's entitlement to the Cenvat credit. Case-Laws Central Excise Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387548