https://www.taxtmi.com/caselaws?id=437911 The Tribunal allowed the Appeal, finding that services used in setting up a new unit, although excluded post-amendment, fell within the definition of 'input service' under the main provision. The Tribunal emphasized the nexus between manufacturing final products and services for setting up the new unit, rejecting the revenue's demand to deny Cenvat credit. Consequently, interest and penalty were not applicable. en-us Mon, 08 May 2023 00:00:00 +0530 Thu, 18 May 2023 08:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437911 The Tribunal allowed the Appeal, finding that services used in setting up a new unit, although excluded post-amendment, fell within the definition of 'input service' under the main provision. The Tribunal emphasized the nexus between manufacturing final products and services for setting up the new unit, rejecting the revenue's demand to deny Cenvat credit. Consequently, interest and penalty were not applicable. Case-Laws Central Excise Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437911