https://www.taxtmi.com/caselaws?id=33120 The appeal was allowed, granting the appellants the CENVAT credit for service tax paid on merger charges, charges for issuance of NOC, annual custody fees, and maintenance of fax machine. The Member (Technical) found these services aligned with the listed service categories, emphasizing the broad interpretation of input services for CENVAT credit eligibility. The judgment clarifies that services need not be directly manufacturing-related to qualify for credit, expanding the scope of credit availability beyond traditional manufacturing activities. en-us Fri, 16 Jan 2009 00:00:00 +0530 Fri, 24 Aug 2012 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33120 The appeal was allowed, granting the appellants the CENVAT credit for service tax paid on merger charges, charges for issuance of NOC, annual custody fees, and maintenance of fax machine. The Member (Technical) found these services aligned with the listed service categories, emphasizing the broad interpretation of input services for CENVAT credit eligibility. The judgment clarifies that services need not be directly manufacturing-related to qualify for credit, expanding the scope of credit availability beyond traditional manufacturing activities. Case-Laws Service Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33120