https://www.taxtmi.com/caselaws?id=247482 Cenvat credit on CHA services used for import of inputs is available only where the assessee proves a clear documentary nexus between the services and the manufacturing or procurement of inputs. The broad definition of input service was not enough by itself; the services had to be correlated with specific bills of entry for clearance of inputs. A Chartered Accountant's certificate alone was treated as insufficient proof of such linkage. On that basis, the credit on CHA services was held inadmissible and the order denying credit was sustained for want of reliable documentary correlation. en-us Fri, 01 Mar 2013 00:00:00 +0530 Tue, 13 May 2014 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247482 Cenvat credit on CHA services used for import of inputs is available only where the assessee proves a clear documentary nexus between the services and the manufacturing or procurement of inputs. The broad definition of input service was not enough by itself; the services had to be correlated with specific bills of entry for clearance of inputs. A Chartered Accountant's certificate alone was treated as insufficient proof of such linkage. On that basis, the credit on CHA services was held inadmissible and the order denying credit was sustained for want of reliable documentary correlation. Case-Laws Central Excise Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247482