https://www.taxtmi.com/caselaws?id=236961 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, allowing CENVAT credit amounting to Rs.1.19 crores for the period from May 2006 to May 2010. The tribunal found that the services provided by Bharat Petroleum Corporation Ltd. (BPCL), Indian Oil Corporation Ltd. (IOCL), and their L.P.G. distributors were directly related to the appellant's business activities of manufacturing L.P.G. stoves. The appellant's claim for CENVAT credit on service tax paid by these entities was deemed admissible, supported by relevant circulars and precedents. The tribunal granted waiver and stay in favor of the appellant, emphasizing the necessity of a direct connection between services received and business activities for CENVAT credit eligibility. en-us Tue, 19 Feb 2013 00:00:00 +0530 Fri, 13 Sep 2013 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236961 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, allowing CENVAT credit amounting to Rs.1.19 crores for the period from May 2006 to May 2010. The tribunal found that the services provided by Bharat Petroleum Corporation Ltd. (BPCL), Indian Oil Corporation Ltd. (IOCL), and their L.P.G. distributors were directly related to the appellant's business activities of manufacturing L.P.G. stoves. The appellant's claim for CENVAT credit on service tax paid by these entities was deemed admissible, supported by relevant circulars and precedents. The tribunal granted waiver and stay in favor of the appellant, emphasizing the necessity of a direct connection between services received and business activities for CENVAT credit eligibility. Case-Laws Service Tax Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236961