https://www.taxtmi.com/caselaws?id=445833 CENVAT credit on input services under Rule 2(l) was upheld because the definition of input service is to be construed broadly and extends to services used directly or indirectly in relation to manufacture, clearance of final products up to the place of removal, and business operations. Services such as engineering support, testing, quality control, sales promotion, dealer network management, software support, export-related services, storage, logistics, recruitment-related services, and services connected with the place of removal were treated as falling within the eligible ambit. The Tribunal's view allowing credit was affirmed, and no substantial question of law arose for interference. en-us Thu, 02 Nov 2023 00:00:00 +0530 Mon, 20 Nov 2023 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445833 CENVAT credit on input services under Rule 2(l) was upheld because the definition of input service is to be construed broadly and extends to services used directly or indirectly in relation to manufacture, clearance of final products up to the place of removal, and business operations. Services such as engineering support, testing, quality control, sales promotion, dealer network management, software support, export-related services, storage, logistics, recruitment-related services, and services connected with the place of removal were treated as falling within the eligible ambit. The Tribunal's view allowing credit was affirmed, and no substantial question of law arose for interference. Case-Laws Service Tax Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445833