https://www.taxtmi.com/caselaws?id=258769 The Appellate Tribunal CESTAT CHENNAI partially allowed the appeals in a case concerning the disallowance of CENVAT credit on various expenses. While expenses like testing, certification, courier services, transportation, renting, security services, telephone charges, AMC, and printing and stationery were deemed relevant to manufacturing and business activities, CENVAT credit for training, printing, and stationery lacking direct relevance to manufacturing was disallowed. The judgment stressed the necessity of proving the direct connection between expenses and manufacturing operations to qualify for CENVAT credit, emphasizing the importance of substantial evidence to support such claims. en-us Fri, 06 Feb 2015 00:00:00 +0530 Mon, 20 Apr 2015 12:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258769 The Appellate Tribunal CESTAT CHENNAI partially allowed the appeals in a case concerning the disallowance of CENVAT credit on various expenses. While expenses like testing, certification, courier services, transportation, renting, security services, telephone charges, AMC, and printing and stationery were deemed relevant to manufacturing and business activities, CENVAT credit for training, printing, and stationery lacking direct relevance to manufacturing was disallowed. The judgment stressed the necessity of proving the direct connection between expenses and manufacturing operations to qualify for CENVAT credit, emphasizing the importance of substantial evidence to support such claims. Case-Laws Central Excise Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258769