https://www.taxtmi.com/caselaws?id=274360 The Tribunal allowed the appeals, setting aside the impugned orders that denied cenvat credit on membership fees paid to the Gujarat State Federation of Co-operative Sugar Factories Ltd. The Tribunal recognized the integral role of the Federation in addressing challenges faced by member sugar factories, facilitating effective operations. It concluded that the membership fees were directly connected to the manufacturing activities of the appellants, enabling them to avail cenvat credit. The decision emphasized the essential link between the membership fees and manufacturing activities, ultimately ruling in favor of granting the credit. en-us Fri, 17 Nov 2017 00:00:00 +0530 Thu, 09 Aug 2018 21:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274360 The Tribunal allowed the appeals, setting aside the impugned orders that denied cenvat credit on membership fees paid to the Gujarat State Federation of Co-operative Sugar Factories Ltd. The Tribunal recognized the integral role of the Federation in addressing challenges faced by member sugar factories, facilitating effective operations. It concluded that the membership fees were directly connected to the manufacturing activities of the appellants, enabling them to avail cenvat credit. The decision emphasized the essential link between the membership fees and manufacturing activities, ultimately ruling in favor of granting the credit. Case-Laws Central Excise Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274360