https://www.taxtmi.com/caselaws?id=796135 CENVAT credit was available for business-related input services, including C&F agency services used beyond the factory gate, because they fell within the inclusive definition of input service under the CENVAT Credit Rules, 2004. Services used by a manufacturer for its business remain eligible unless specifically covered by an exclusion. As the disputed services were not shown to fall within any exclusion category, denial and recovery of credit under Rule 14 were not sustainable. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796135 CENVAT credit was available for business-related input services, including C&F agency services used beyond the factory gate, because they fell within the inclusive definition of input service under the CENVAT Credit Rules, 2004. Services used by a manufacturer for its business remain eligible unless specifically covered by an exclusion. As the disputed services were not shown to fall within any exclusion category, denial and recovery of credit under Rule 14 were not sustainable. Case-Laws Central Excise Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796135