https://www.taxtmi.com/caselaws?id=341617 The Appellate Tribunal CESTAT CHENNAI, in the case, partially allowed the appeal. It granted Cenvat credit for specific amounts due to technical defects, construction of a staff quarter toilet, and pest control services. However, it upheld the denial of credit for construction expenses and bills for miscellaneous work, as the essential connection with providing output services was not established. The tribunal deemed pest control services essential for business operations and allowed the Cenvat credit for such services, contrary to the initial denial. en-us Thu, 13 Oct 2016 00:00:00 +0530 Thu, 13 Apr 2017 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341617 The Appellate Tribunal CESTAT CHENNAI, in the case, partially allowed the appeal. It granted Cenvat credit for specific amounts due to technical defects, construction of a staff quarter toilet, and pest control services. However, it upheld the denial of credit for construction expenses and bills for miscellaneous work, as the essential connection with providing output services was not established. The tribunal deemed pest control services essential for business operations and allowed the Cenvat credit for such services, contrary to the initial denial. Case-Laws Service Tax Thu, 13 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341617