https://www.taxtmi.com/caselaws?id=237277 CESTAT Ahmedabad held that the Revenue's contention limiting CENVAT credit to the place of removal was untenable. Credit on various input services used directly or indirectly in manufacturing or related to the business of manufacturing was admissible, including advertising, management consultancy, port, maintenance, security, and technical inspection services. Credit related to non-manufacturing purposes, such as housing colony, was voluntarily reversed by the assessee. Event management services promoting goods were also held creditable. Since any incorrect credit was reversed promptly and taken inadvertently, no penalty under Rule 15 was imposed. The order was set aside, and the appeal was allowed in favor of the assessee. en-us Mon, 10 Sep 2012 00:00:00 +0530 Wed, 13 Aug 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237277 CESTAT Ahmedabad held that the Revenue's contention limiting CENVAT credit to the place of removal was untenable. Credit on various input services used directly or indirectly in manufacturing or related to the business of manufacturing was admissible, including advertising, management consultancy, port, maintenance, security, and technical inspection services. Credit related to non-manufacturing purposes, such as housing colony, was voluntarily reversed by the assessee. Event management services promoting goods were also held creditable. Since any incorrect credit was reversed promptly and taken inadvertently, no penalty under Rule 15 was imposed. The order was set aside, and the appeal was allowed in favor of the assessee. Case-Laws Service Tax Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237277