https://www.taxtmi.com/caselaws?id=447932 The Tribunal allowed the appeal, ruling in favor of the Appellant, a manufacturer of razors and razor blades, regarding the denial of Cenvat Credit for services availed from a Manpower Services provider. The Tribunal found the Adjudicating Authority's interpretation of "Input Services" under Rule 2(l) of CCR, 2004, to be too narrow. Additionally, the Tribunal determined that the Show Cause Notice issued in December 2010 was time-barred, as it was issued more than four years after the audit objection. Consequently, the Appellant was deemed eligible for any consequential relief as per law. en-us Wed, 03 Jan 2024 00:00:00 +0530 Tue, 09 Jan 2024 08:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447932 The Tribunal allowed the appeal, ruling in favor of the Appellant, a manufacturer of razors and razor blades, regarding the denial of Cenvat Credit for services availed from a Manpower Services provider. The Tribunal found the Adjudicating Authority's interpretation of "Input Services" under Rule 2(l) of CCR, 2004, to be too narrow. Additionally, the Tribunal determined that the Show Cause Notice issued in December 2010 was time-barred, as it was issued more than four years after the audit objection. Consequently, the Appellant was deemed eligible for any consequential relief as per law. Case-Laws Central Excise Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447932