https://www.taxtmi.com/caselaws?id=760797 Cenvat credit on services used for setting up a factory remained admissible under Rule 2(l) of the Cenvat Credit Rules, 2004, because the disputed services were used in or in relation to manufacture and did not fall within the express exclusion clause. The deletion of the phrase relating to setting up of factory from the inclusive part of the definition did not, by itself, narrow the main scope of input service eligibility, as the inclusive limb was treated as clarificatory rather than exhaustive. On that basis, the credit denial and consequential penalty were unsustainable, and relief followed. en-us Fri, 25 Oct 2024 00:00:00 +0530 Mon, 28 Oct 2024 08:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760797 Cenvat credit on services used for setting up a factory remained admissible under Rule 2(l) of the Cenvat Credit Rules, 2004, because the disputed services were used in or in relation to manufacture and did not fall within the express exclusion clause. The deletion of the phrase relating to setting up of factory from the inclusive part of the definition did not, by itself, narrow the main scope of input service eligibility, as the inclusive limb was treated as clarificatory rather than exhaustive. On that basis, the credit denial and consequential penalty were unsustainable, and relief followed. Case-Laws Central Excise Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760797