https://www.taxtmi.com/caselaws?id=466210 Dispute concerns whether business support services qualify as input services and whether Cenvat credit can be availed for services received outside the factory. The tribunal reasoned that the definition of input service under the Cenvat Credit Rules covers services used directly or indirectly in or in relation to manufacture and clearance, and therefore business support services incurred as business expenses before the 2011 amendment were eligible for credit; outcome: credit allowed for April 2007March 2011. For the post-2011 period the service was not specifically excluded, so invoice evidence was held sufficient for credit; outcome: invoices accepted and credits allowed. en-us Wed, 27 Nov 2024 00:00:00 +0530 Thu, 29 Jan 2026 19:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466210 Dispute concerns whether business support services qualify as input services and whether Cenvat credit can be availed for services received outside the factory. The tribunal reasoned that the definition of input service under the Cenvat Credit Rules covers services used directly or indirectly in or in relation to manufacture and clearance, and therefore business support services incurred as business expenses before the 2011 amendment were eligible for credit; outcome: credit allowed for April 2007March 2011. For the post-2011 period the service was not specifically excluded, so invoice evidence was held sufficient for credit; outcome: invoices accepted and credits allowed. Case-Laws Central Excise Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466210