https://www.taxtmi.com/caselaws?id=327031 The High Court upheld the Tribunal's decision in Central Excise Appeals, affirming the admissibility of Cenvat Credit wrongly availed by the respondent-assessee on various services. The court emphasized the common management of the three units and ruled in favor of the assessee based on the judgment in a related case. The High Court rejected the Commissioner's arguments regarding the interpretation of "input service" and the nexus between units, citing the unity of management and the applicability of Rule 7 for Cenvat Credit distribution. The appeals of the revenue were dismissed for lack of merit. en-us Mon, 08 Feb 2016 00:00:00 +0530 Tue, 28 Mar 2017 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327031 The High Court upheld the Tribunal's decision in Central Excise Appeals, affirming the admissibility of Cenvat Credit wrongly availed by the respondent-assessee on various services. The court emphasized the common management of the three units and ruled in favor of the assessee based on the judgment in a related case. The High Court rejected the Commissioner's arguments regarding the interpretation of "input service" and the nexus between units, citing the unity of management and the applicability of Rule 7 for Cenvat Credit distribution. The appeals of the revenue were dismissed for lack of merit. Case-Laws Service Tax Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327031