https://www.taxtmi.com/caselaws?id=389508 The Tribunal allowed the appeal in favor of the appellant, holding that services provided for the operation and maintenance of essential systems in the manufacturing process were eligible for cenvat credit. The decision emphasized the direct or indirect use of services in the primary manufacturing activity to qualify for credit, highlighting the importance of analyzing the nexus between services rendered and the manufacturing process. Relying on past decisions and considering finality in a related case, the Tribunal clarified the scope of input service credit eligibility in cases involving service utilization for manufacturing activities. en-us Wed, 20 Nov 2019 00:00:00 +0530 Mon, 09 Dec 2019 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389508 The Tribunal allowed the appeal in favor of the appellant, holding that services provided for the operation and maintenance of essential systems in the manufacturing process were eligible for cenvat credit. The decision emphasized the direct or indirect use of services in the primary manufacturing activity to qualify for credit, highlighting the importance of analyzing the nexus between services rendered and the manufacturing process. Relying on past decisions and considering finality in a related case, the Tribunal clarified the scope of input service credit eligibility in cases involving service utilization for manufacturing activities. Case-Laws Central Excise Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389508