https://www.taxtmi.com/caselaws?id=355571 The Tribunal allowed the appeal by M/s Bharat Bijlee Ltd, setting aside the disallowance of credit on tax liability for various services availed between April 2007 and December 2012. The Tribunal emphasized the necessity of establishing a nexus between input services and their use in relation to manufacturing activities for eligibility of credit. The decision underscored that Cenvat credit is not permissible when goods or services are primarily for personal consumption, ultimately ruling in favor of the appellant based on the arguments presented and relevant legal precedents. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 15 Feb 2018 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355571 The Tribunal allowed the appeal by M/s Bharat Bijlee Ltd, setting aside the disallowance of credit on tax liability for various services availed between April 2007 and December 2012. The Tribunal emphasized the necessity of establishing a nexus between input services and their use in relation to manufacturing activities for eligibility of credit. The decision underscored that Cenvat credit is not permissible when goods or services are primarily for personal consumption, ultimately ruling in favor of the appellant based on the arguments presented and relevant legal precedents. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355571