https://www.taxtmi.com/caselaws?id=246681 CENVAT credit on service tax paid for audit and advisory services used in implementing a mandated phase-out plan was admissible because the services had a direct nexus with manufacturing activity. The Tribunal applied the test of connection between the service received and the manufacturing process, noting that process auditing, modification of raw material and production methods, and preparation of the implementation report supported compliance with the environmental control regime. Revenue's contention that the services were unrelated to manufacture was rejected, and the disallowance was held unsustainable. en-us Fri, 30 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246681 CENVAT credit on service tax paid for audit and advisory services used in implementing a mandated phase-out plan was admissible because the services had a direct nexus with manufacturing activity. The Tribunal applied the test of connection between the service received and the manufacturing process, noting that process auditing, modification of raw material and production methods, and preparation of the implementation report supported compliance with the environmental control regime. Revenue's contention that the services were unrelated to manufacture was rejected, and the disallowance was held unsustainable. Case-Laws Central Excise Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246681