https://www.taxtmi.com/caselaws?id=234542 The case involved a dispute over CENVAT credit for services obtained at the Respondent's Head Office. The Revenue denied the credit, arguing the services were unrelated to manufacturing activities. The Commissioner (Appeals) allowed the credit, leading to a Revenue appeal. Various services were contested, with a focus on Business Auxiliary Service misclassification and food coupons as input services. The appeal was allowed for the disputed amount related to Business Auxiliary Service due to lack of evidence on coupon utilization, while the appeal on the remaining balance was dismissed. en-us Fri, 28 Dec 2012 00:00:00 +0530 Thu, 22 Aug 2013 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234542 The case involved a dispute over CENVAT credit for services obtained at the Respondent's Head Office. The Revenue denied the credit, arguing the services were unrelated to manufacturing activities. The Commissioner (Appeals) allowed the credit, leading to a Revenue appeal. Various services were contested, with a focus on Business Auxiliary Service misclassification and food coupons as input services. The appeal was allowed for the disputed amount related to Business Auxiliary Service due to lack of evidence on coupon utilization, while the appeal on the remaining balance was dismissed. Case-Laws Service Tax Fri, 28 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234542