https://www.taxtmi.com/caselaws?id=417502 The Tribunal allowed the appeals, overturning orders that denied Cenvat credit to appellants for input services received outside their factory premises. They held that services integral to procurement and transportation of goods, even if outside the factory, qualify for credit under Rule 2(l) of the Cenvat Credit Rules. The Tribunal emphasized that previous decisions supported this interpretation, highlighting that services need not be received within the factory premises to be eligible for credit. They distinguished a prior case by noting the essential role of the services in the manufacturing process. en-us Thu, 25 Nov 2021 00:00:00 +0530 Tue, 25 Jan 2022 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417502 The Tribunal allowed the appeals, overturning orders that denied Cenvat credit to appellants for input services received outside their factory premises. They held that services integral to procurement and transportation of goods, even if outside the factory, qualify for credit under Rule 2(l) of the Cenvat Credit Rules. The Tribunal emphasized that previous decisions supported this interpretation, highlighting that services need not be received within the factory premises to be eligible for credit. They distinguished a prior case by noting the essential role of the services in the manufacturing process. Case-Laws Central Excise Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417502