https://www.taxtmi.com/caselaws?id=770738 The Tribunal addressed two key issues: (1) CENVAT credit eligibility for input services related to factory setup after rule amendment, and (2) binding nature of prior Tribunal decisions. The court ruled that input services used for factory establishment remain eligible for CENVAT credit under the broad definition of "input service," even after the phrase "setting up of factory" was deleted from Rule 2(l). The Tribunal also confirmed that its prior decisions remain binding unless overturned by a higher court, thus supporting the Principal Commissioner's approach. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 13 May 2025 12:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770738 The Tribunal addressed two key issues: (1) CENVAT credit eligibility for input services related to factory setup after rule amendment, and (2) binding nature of prior Tribunal decisions. The court ruled that input services used for factory establishment remain eligible for CENVAT credit under the broad definition of "input service," even after the phrase "setting up of factory" was deleted from Rule 2(l). The Tribunal also confirmed that its prior decisions remain binding unless overturned by a higher court, thus supporting the Principal Commissioner's approach. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770738