https://www.taxtmi.com/caselaws?id=332978 The appeal was successful as the Judicial Member overturned the Commissioner (A)'s decision to deny CENVAT credit on bank charges, AMC for service of attendance recording machine, and pest control services. The Judicial Member found a clear nexus between the disputed services and the manufacturing activity of the appellant, contrary to the Commissioner's assertion. Relying on precedents like MPI Machines Ltd. vs. CCE, Indore and Hindustan Coca-Cola Beverages (P) Ltd. vs. CCE, Hyderabad, the Judicial Member deemed the denial of credit legally unsustainable. The appellant was granted relief, and the impugned order was set aside on 21.09.2016. en-us Wed, 21 Sep 2016 00:00:00 +0530 Fri, 30 Sep 2016 19:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332978 The appeal was successful as the Judicial Member overturned the Commissioner (A)'s decision to deny CENVAT credit on bank charges, AMC for service of attendance recording machine, and pest control services. The Judicial Member found a clear nexus between the disputed services and the manufacturing activity of the appellant, contrary to the Commissioner's assertion. Relying on precedents like MPI Machines Ltd. vs. CCE, Indore and Hindustan Coca-Cola Beverages (P) Ltd. vs. CCE, Hyderabad, the Judicial Member deemed the denial of credit legally unsustainable. The appellant was granted relief, and the impugned order was set aside on 21.09.2016. Case-Laws Service Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332978