https://www.taxtmi.com/caselaws?id=360296 The appeal involved the denial of CENVAT credit for various input services used by a 100% EOU manufacturer and exporter of rubber contraceptives. The Commissioner(Appeals) upheld the denial, prompting the appellant to challenge the decision. After considering the arguments and relevant case laws, the Judicial Member allowed the appeal in part. Canteen services post-April 2011 were deemed ineligible, but pre-April 2011 services were accepted. Freight charges were considered eligible for export cases, while insurance policies and transportation charges were allowed with certain limitations. Waste disposal charges related to business activities were also recognized as eligible. The case was remanded for further verification and decision on the CENVAT credit claim. en-us Fri, 13 Apr 2018 00:00:00 +0530 Mon, 14 May 2018 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360296 The appeal involved the denial of CENVAT credit for various input services used by a 100% EOU manufacturer and exporter of rubber contraceptives. The Commissioner(Appeals) upheld the denial, prompting the appellant to challenge the decision. After considering the arguments and relevant case laws, the Judicial Member allowed the appeal in part. Canteen services post-April 2011 were deemed ineligible, but pre-April 2011 services were accepted. Freight charges were considered eligible for export cases, while insurance policies and transportation charges were allowed with certain limitations. Waste disposal charges related to business activities were also recognized as eligible. The case was remanded for further verification and decision on the CENVAT credit claim. Case-Laws Central Excise Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360296