https://www.taxtmi.com/caselaws?id=249360 The appeals were rejected as there was no nexus found between the maintenance and repair charges for residential premises and the manufacturing activity of Cement. The court emphasized the necessity of establishing a direct connection between services provided in residential colonies and the core business activity to qualify for CENVAT credit. The judgment underscored the importance of clarity and consistency in interpreting input services under the CENVAT Credit Rules, 2004, despite conflicting decisions by various High Courts. en-us Fri, 20 Dec 2013 00:00:00 +0530 Fri, 11 Jul 2014 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249360 The appeals were rejected as there was no nexus found between the maintenance and repair charges for residential premises and the manufacturing activity of Cement. The court emphasized the necessity of establishing a direct connection between services provided in residential colonies and the core business activity to qualify for CENVAT credit. The judgment underscored the importance of clarity and consistency in interpreting input services under the CENVAT Credit Rules, 2004, despite conflicting decisions by various High Courts. Case-Laws Central Excise Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249360