https://www.taxtmi.com/caselaws?id=326212 The Appellate Tribunal CESTAT CHENNAI partially allowed the appeal of a manufacturing company regarding the eligibility of cenvat credit for input services. The tribunal held that expenses related to services at the factory premises were eligible as input services, emphasizing the nexus requirement between the services and the manufacturing process. It interpreted Rule 2(l) of the Cenvat Credit Rules, 2004, and referenced High Court judgments to support the inclusion of certain input services for cenvat credit. The tribunal also ruled that membership fees paid to trade associations could be considered eligible input services and set aside the penalty imposed on the appellant. en-us Thu, 19 Nov 2015 00:00:00 +0530 Fri, 09 Sep 2016 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326212 The Appellate Tribunal CESTAT CHENNAI partially allowed the appeal of a manufacturing company regarding the eligibility of cenvat credit for input services. The tribunal held that expenses related to services at the factory premises were eligible as input services, emphasizing the nexus requirement between the services and the manufacturing process. It interpreted Rule 2(l) of the Cenvat Credit Rules, 2004, and referenced High Court judgments to support the inclusion of certain input services for cenvat credit. The tribunal also ruled that membership fees paid to trade associations could be considered eligible input services and set aside the penalty imposed on the appellant. Case-Laws Central Excise Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326212