https://www.taxtmi.com/caselaws?id=233329 The tribunal ruled that Cenvat Credit for the construction of go-downs within the factory premises was permissible, while credit for workers quarters and Vastuwall was not allowed due to a lack of direct connection to manufacturing activities. The matter was remanded for quantification of demand related to the disallowed credits. Penalties were set aside due to the contentious nature of the case. The judgment highlighted the importance of establishing a clear nexus between services rendered and business activities for Cenvat Credit eligibility in construction activities within factory premises. en-us Fri, 01 Mar 2013 00:00:00 +0530 Tue, 12 Nov 2013 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233329 The tribunal ruled that Cenvat Credit for the construction of go-downs within the factory premises was permissible, while credit for workers quarters and Vastuwall was not allowed due to a lack of direct connection to manufacturing activities. The matter was remanded for quantification of demand related to the disallowed credits. Penalties were set aside due to the contentious nature of the case. The judgment highlighted the importance of establishing a clear nexus between services rendered and business activities for Cenvat Credit eligibility in construction activities within factory premises. Case-Laws Central Excise Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233329