https://www.taxtmi.com/caselaws?id=438431 The Appellate Tribunal dismissed the appeal filed by the Appellant department challenging the denial of Cenvat Credit to the Respondent by the Commissioner (Appeals). The dispute arose from the location of input services received by the Respondent for constructing and maintaining a facility outside the factory premises. The Tribunal upheld the Commissioner's decision, ruling that the Cenvat Credit Rules do not mandate input services to be received within the factory premises for eligibility, thereby supporting the Respondent's entitlement to the credit. en-us Tue, 25 Apr 2023 00:00:00 +0530 Wed, 31 May 2023 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438431 The Appellate Tribunal dismissed the appeal filed by the Appellant department challenging the denial of Cenvat Credit to the Respondent by the Commissioner (Appeals). The dispute arose from the location of input services received by the Respondent for constructing and maintaining a facility outside the factory premises. The Tribunal upheld the Commissioner's decision, ruling that the Cenvat Credit Rules do not mandate input services to be received within the factory premises for eligibility, thereby supporting the Respondent's entitlement to the credit. Case-Laws Central Excise Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438431