https://www.taxtmi.com/caselaws?id=389731 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the denial of CENVAT credit on input services for setting up an integrated steel plant. The decision was based on the interpretation of Rule 2(l) of the CENVAT Credit Rules, 2004, determining that the services in question qualified as input services and were not excluded under the rule. The Tribunal emphasized the broad scope of 'input service' and cited precedents to support the appellant's claim, ultimately granting relief without addressing the limitation issue for demanding service tax credit. en-us Tue, 10 Dec 2019 00:00:00 +0530 Mon, 16 Dec 2019 09:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389731 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the denial of CENVAT credit on input services for setting up an integrated steel plant. The decision was based on the interpretation of Rule 2(l) of the CENVAT Credit Rules, 2004, determining that the services in question qualified as input services and were not excluded under the rule. The Tribunal emphasized the broad scope of 'input service' and cited precedents to support the appellant's claim, ultimately granting relief without addressing the limitation issue for demanding service tax credit. Case-Laws Central Excise Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389731