https://www.taxtmi.com/caselaws?id=790587 Consultancy services used for feasibility studies and project designs for expansion, renovation and modernisation of an existing factory were treated as eligible input services for Cenvat credit. The Tribunal applied the post-1.4.2011 definition of input service and held that services used directly or indirectly in relation to manufacture remain covered, and the exclusion for services relating to setting up a factory cannot be read so broadly as to deny credit where the services are integrally connected with an existing manufacturing unit. Cenvat credit was therefore admissible, the demand was unsustainable, and the Revenue's challenge failed. en-us Tue, 21 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 11:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790587 Consultancy services used for feasibility studies and project designs for expansion, renovation and modernisation of an existing factory were treated as eligible input services for Cenvat credit. The Tribunal applied the post-1.4.2011 definition of input service and held that services used directly or indirectly in relation to manufacture remain covered, and the exclusion for services relating to setting up a factory cannot be read so broadly as to deny credit where the services are integrally connected with an existing manufacturing unit. Cenvat credit was therefore admissible, the demand was unsustainable, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790587