https://www.taxtmi.com/caselaws?id=348615 Professional services used for advising on group realignment and implementation of a proposed merger were treated as corporate restructuring services, with no nexus to manufacture or clearance of final products. They were also found not to fall within the inclusive categories of input services such as accounting, financing or legal services. On that basis, the services were held to be outside the scope of input service under the Cenvat Credit Rules, and Cenvat credit was not admissible. en-us Tue, 19 Sep 2017 00:00:00 +0530 Fri, 13 Oct 2017 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348615 Professional services used for advising on group realignment and implementation of a proposed merger were treated as corporate restructuring services, with no nexus to manufacture or clearance of final products. They were also found not to fall within the inclusive categories of input services such as accounting, financing or legal services. On that basis, the services were held to be outside the scope of input service under the Cenvat Credit Rules, and Cenvat credit was not admissible. Case-Laws Central Excise Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348615