https://www.taxtmi.com/caselaws?id=340053 The Tribunal denied the transfer of Cenvat Credit from a service provider to a manufacturer for utilization in the factory under Rule 10 of the Cenvat Credit Rules, 2004. Additionally, the denial of Cenvat Credit on input services was upheld due to the appellant availing credit on services not linked to manufacturing. The Tribunal emphasized the importance of services being related to manufacturing for credit eligibility. The imposition of penalties under Section 11AC of the Central Excise Act, 1944, was set aside, with the denial of Cenvat Credit upheld. en-us Tue, 07 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340053 The Tribunal denied the transfer of Cenvat Credit from a service provider to a manufacturer for utilization in the factory under Rule 10 of the Cenvat Credit Rules, 2004. Additionally, the denial of Cenvat Credit on input services was upheld due to the appellant availing credit on services not linked to manufacturing. The Tribunal emphasized the importance of services being related to manufacturing for credit eligibility. The imposition of penalties under Section 11AC of the Central Excise Act, 1944, was set aside, with the denial of Cenvat Credit upheld. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340053