https://www.taxtmi.com/caselaws?id=770737 Tribunal addressed CENVAT credit eligibility for input services used in factory setup after statutory amendment. Despite deletion of "setting up of factory" phrase from Rule 2(l), the court held that input services remain creditable if they have direct nexus to manufacturing process. Relying on precedent cases, the Tribunal affirmed broad interpretation of input service definition, dismissing department's appeal and upholding credit admissibility. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770737 Tribunal addressed CENVAT credit eligibility for input services used in factory setup after statutory amendment. Despite deletion of "setting up of factory" phrase from Rule 2(l), the court held that input services remain creditable if they have direct nexus to manufacturing process. Relying on precedent cases, the Tribunal affirmed broad interpretation of input service definition, dismissing department's appeal and upholding credit admissibility. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770737