https://www.taxtmi.com/caselaws?id=341457 The Tribunal allowed CENVAT credit on various services claimed by the appellant, including air travel, repair and maintenance, and regional sales office renting services, as they were found essential for marketing and manufacturing purposes. However, credit for works contract service was denied due to lack of evidence and relevance to repair and maintenance activities. The appellant was not penalized as there was no intention to cause evasion. Overall, relief was granted on most services claimed, except for works contract service. en-us Mon, 13 Feb 2017 00:00:00 +0530 Fri, 10 Nov 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341457 The Tribunal allowed CENVAT credit on various services claimed by the appellant, including air travel, repair and maintenance, and regional sales office renting services, as they were found essential for marketing and manufacturing purposes. However, credit for works contract service was denied due to lack of evidence and relevance to repair and maintenance activities. The appellant was not penalized as there was no intention to cause evasion. Overall, relief was granted on most services claimed, except for works contract service. Case-Laws Central Excise Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341457