https://www.taxtmi.com/caselaws?id=348615 The Tribunal dismissed the appeal by S.H. Kelkar & Co. Ltd. regarding the denial of cenvat credit on services used for corporate restructuring through a merger. The services were not considered as input services under the Cenvat Credit Rules, as they were found to be for corporate restructuring rather than falling under specific categories like accounting, financing, or legal services. The Tribunal upheld the demand for service tax paid for these services related to the merger, amounting to Rs. 2,89,018. 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 The Tribunal dismissed the appeal by S.H. Kelkar & Co. Ltd. regarding the denial of cenvat credit on services used for corporate restructuring through a merger. The services were not considered as input services under the Cenvat Credit Rules, as they were found to be for corporate restructuring rather than falling under specific categories like accounting, financing, or legal services. The Tribunal upheld the demand for service tax paid for these services related to the merger, amounting to Rs. 2,89,018. Case-Laws Central Excise Tue, 19 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348615