https://www.taxtmi.com/caselaws?id=286167 The High Court dismissed the Revenue's appeal under Section 35G of the Central Excise Act, 1944, regarding the interpretation of Rule 2(l) of the Cenvat Credit Rules, 2004. The Court held that expenses incurred to fulfill statutory obligations in an eco-friendly manner would be eligible for Cenvat credit, even if the activity lacked a direct connection to the final product's manufacture. The decision was based on the precedent set by a Division Bench and the Karnataka High Court, emphasizing that costs for maintaining factory premises as per statutory directives constitute input services. en-us Thu, 15 Nov 2018 00:00:00 +0530 Tue, 14 Apr 2020 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286167 The High Court dismissed the Revenue's appeal under Section 35G of the Central Excise Act, 1944, regarding the interpretation of Rule 2(l) of the Cenvat Credit Rules, 2004. The Court held that expenses incurred to fulfill statutory obligations in an eco-friendly manner would be eligible for Cenvat credit, even if the activity lacked a direct connection to the final product's manufacture. The decision was based on the precedent set by a Division Bench and the Karnataka High Court, emphasizing that costs for maintaining factory premises as per statutory directives constitute input services. Case-Laws Central Excise Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286167