https://www.taxtmi.com/caselaws?id=193690 The appellant's denial of Cenvat credit for consultancy and professional fees paid to Chartered Accountants was overturned. The court found that the services rendered were in line with manufacturing activities and correctly discharged under "Chartered Accountant Services." The lower authorities' denial of credit based on Service Tax applicability was deemed incorrect, emphasizing the need for proper classification by jurisdictional authorities. The judgment ensures that legitimate credits are not unjustly withheld and highlights the importance of adhering to established principles in service classification for claiming Cenvat credit. en-us Tue, 20 May 2014 00:00:00 +0530 Mon, 14 Aug 2017 07:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193690 The appellant's denial of Cenvat credit for consultancy and professional fees paid to Chartered Accountants was overturned. The court found that the services rendered were in line with manufacturing activities and correctly discharged under "Chartered Accountant Services." The lower authorities' denial of credit based on Service Tax applicability was deemed incorrect, emphasizing the need for proper classification by jurisdictional authorities. The judgment ensures that legitimate credits are not unjustly withheld and highlights the importance of adhering to established principles in service classification for claiming Cenvat credit. Case-Laws Service Tax Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193690