https://www.taxtmi.com/caselaws?id=437380 The Tribunal rejected the Revenue's appeal and upheld the decision of the Ld. Commissioner(Appeals), ruling that the total credit of Rs. 65,66,475 for irregular availment of CENVAT Credit on input services by a ferro alloys manufacturer is admissible. The Tribunal emphasized that the definition of input service should not be narrowly construed, considering services integral to the manufacturing process. The Tribunal referenced a High Court decision and a Master Circular to support its interpretation, highlighting the importance of determining the 'place of removal' for availing credit on transportation services. en-us Wed, 26 Apr 2023 00:00:00 +0530 Fri, 05 May 2023 08:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437380 The Tribunal rejected the Revenue's appeal and upheld the decision of the Ld. Commissioner(Appeals), ruling that the total credit of Rs. 65,66,475 for irregular availment of CENVAT Credit on input services by a ferro alloys manufacturer is admissible. The Tribunal emphasized that the definition of input service should not be narrowly construed, considering services integral to the manufacturing process. The Tribunal referenced a High Court decision and a Master Circular to support its interpretation, highlighting the importance of determining the 'place of removal' for availing credit on transportation services. Case-Laws Central Excise Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437380