https://www.taxtmi.com/caselaws?id=214050 CENVAT credit on service tax paid for audit, report preparation, and implementation support used to modify manufacturing processes and phase out ozone-depleting substances was held admissible. Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly because input service includes services used directly or indirectly in relation to manufacture and business activities such as auditing and quality control. The service had a direct nexus with manufacturing operations and compliance-driven process changes, so denial of credit, together with interest and penalty, was not sustainable and was set aside with consequential relief. en-us Fri, 11 May 2012 00:00:00 +0530 Mon, 31 Mar 2014 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214050 CENVAT credit on service tax paid for audit, report preparation, and implementation support used to modify manufacturing processes and phase out ozone-depleting substances was held admissible. Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly because input service includes services used directly or indirectly in relation to manufacture and business activities such as auditing and quality control. The service had a direct nexus with manufacturing operations and compliance-driven process changes, so denial of credit, together with interest and penalty, was not sustainable and was set aside with consequential relief. Case-Laws Central Excise Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214050