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    <title>2016 (10) TMI 676 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, overturning the Original Authority&#039;s denial of credit on various input services used in manufacturing and marketing activities. The Tribunal held that the services had a direct nexus with the manufacturing and marketing of final products, citing previous decisions and the Coca Cola India case. Business Support Services related to logistics were deemed eligible for credit, integral to the transaction value of final products. The impugned orders were set aside, penalties were revoked, and the appellants were granted credit on the disputed services.</description>
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    <pubDate>Fri, 07 Oct 2016 00:00:00 +0530</pubDate>
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      <description>The Tribunal allowed the appeals, overturning the Original Authority&#039;s denial of credit on various input services used in manufacturing and marketing activities. The Tribunal held that the services had a direct nexus with the manufacturing and marketing of final products, citing previous decisions and the Coca Cola India case. Business Support Services related to logistics were deemed eligible for credit, integral to the transaction value of final products. The impugned orders were set aside, penalties were revoked, and the appellants were granted credit on the disputed services.</description>
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      <pubDate>Fri, 07 Oct 2016 00:00:00 +0530</pubDate>
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