https://www.taxtmi.com/caselaws?id=289320 The tribunal allowed the appellant's appeal in a case concerning a refund claim under Rule 5 of the Cenvat Credit Rules, 2004 for unutilized credit. The dispute revolved around whether input services used for setting up the factory were eligible for credit. The tribunal held that the services availed by the appellant were essential for business operations and manufacturing, not falling under the exclusion clause post 1st April, 2011 amendments. Consequently, the department's appeal was rejected, affirming the eligibility of the input services for credit. en-us Thu, 25 Jul 2019 00:00:00 +0530 Sat, 25 Jul 2020 08:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289320 The tribunal allowed the appellant's appeal in a case concerning a refund claim under Rule 5 of the Cenvat Credit Rules, 2004 for unutilized credit. The dispute revolved around whether input services used for setting up the factory were eligible for credit. The tribunal held that the services availed by the appellant were essential for business operations and manufacturing, not falling under the exclusion clause post 1st April, 2011 amendments. Consequently, the department's appeal was rejected, affirming the eligibility of the input services for credit. Case-Laws Central Excise Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289320