https://www.taxtmi.com/caselaws?id=75381 CESTAT (CHENNAI - AT) held that consignment-agent and selling-agent services are post-manufacturing activities and prima facie do not qualify as input services under the CENVAT Credit Rules, so service-tax credit claimed for those services cannot be allowed as credit "used in or in relation to" manufacture. The Tribunal set aside the impugned orders and remanded the matter to the original authority, directing that the appellants be put on notice and given an opportunity of hearing before fresh orders are passed. en-us Fri, 18 Dec 2009 00:00:00 +0530 Fri, 14 Nov 2025 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75381 CESTAT (CHENNAI - AT) held that consignment-agent and selling-agent services are post-manufacturing activities and prima facie do not qualify as input services under the CENVAT Credit Rules, so service-tax credit claimed for those services cannot be allowed as credit "used in or in relation to" manufacture. The Tribunal set aside the impugned orders and remanded the matter to the original authority, directing that the appellants be put on notice and given an opportunity of hearing before fresh orders are passed. Case-Laws Service Tax Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75381