https://www.taxtmi.com/caselaws?id=344671 CENVAT credit on service tax paid for rent and maintenance of a research and development centre was held allowable when the services were used in the assessee's manufacturing activity and the credit was distributed through Input Service Distributor invoices. The Tribunal found that research and development is part of the production process, and the centre's location away from the factory did not by itself break the nexus with manufacture. It also noted that R&D cost forms part of production cost under CAS-4. On that basis, denial of credit was unsustainable and the assessee was entitled to the credit. en-us Wed, 07 Jun 2017 00:00:00 +0530 Wed, 26 Jul 2017 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344671 CENVAT credit on service tax paid for rent and maintenance of a research and development centre was held allowable when the services were used in the assessee's manufacturing activity and the credit was distributed through Input Service Distributor invoices. The Tribunal found that research and development is part of the production process, and the centre's location away from the factory did not by itself break the nexus with manufacture. It also noted that R&D cost forms part of production cost under CAS-4. On that basis, denial of credit was unsustainable and the assessee was entitled to the credit. Case-Laws Central Excise Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344671