CESTAT allows CENVAT Credit on Input Services of Commercial & Industrial Construction

The CESTAT allowed Cenvat credit on input services used for commercial, industrial, and construction activities, reversing the Revenue's denial. The Tribunal emphasized that services directly or indirectly linked to manufacturing operations are eligible for credit under the Cenvat Credit Rules. It held that even services like security, manpower, and cleaning services, integral to maintaining a hygienic and secure work environment, qualify as input services. This decision underscores the broad interpretation of input services under the tax laws, benefiting manufacturers seeking credit on diverse operational expenses.