https://www.taxtmi.com/caselaws?id=414621 The appellant was held entitled to Cenvat Credit for various services under Rule 2(l) of Cenvat Credit Rules, 2004. The Member (Judicial) determined that all services in question were used in manufacturing final products or for the appellant's business activity, rejecting the Revenue's argument that services must relate to both manufacturing and clearance of goods. Citing previous judgments allowing credit for similar services, the Member concluded that all services qualified as input services. The impugned order was deemed unsustainable, and the appellant's appeal was allowed, with any necessary relief to be granted accordingly. en-us Mon, 20 Sep 2021 00:00:00 +0530 Sat, 13 Nov 2021 20:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414621 The appellant was held entitled to Cenvat Credit for various services under Rule 2(l) of Cenvat Credit Rules, 2004. The Member (Judicial) determined that all services in question were used in manufacturing final products or for the appellant's business activity, rejecting the Revenue's argument that services must relate to both manufacturing and clearance of goods. Citing previous judgments allowing credit for similar services, the Member concluded that all services qualified as input services. The impugned order was deemed unsustainable, and the appellant's appeal was allowed, with any necessary relief to be granted accordingly. Case-Laws Central Excise Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414621