https://www.taxtmi.com/caselaws?id=306027 The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT credit for services used in setting up the Technology Centre, despite the deletion of 'setting up' from the definition of 'input service' under the CENVAT Credit Rules, 2004. The Tribunal held that services indirectly related to manufacturing, including setting up facilities, qualified as input services post-amendment, thus setting aside the impugned order and granting the appellant the benefit of CENVAT credit. en-us Tue, 09 Nov 2021 00:00:00 +0530 Fri, 06 Jan 2023 09:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306027 The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT credit for services used in setting up the Technology Centre, despite the deletion of 'setting up' from the definition of 'input service' under the CENVAT Credit Rules, 2004. The Tribunal held that services indirectly related to manufacturing, including setting up facilities, qualified as input services post-amendment, thus setting aside the impugned order and granting the appellant the benefit of CENVAT credit. Case-Laws Service Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306027