https://www.taxtmi.com/caselaws?id=372005 The Tribunal partially allowed the appeal filed by the Revenue and affirmed the Respondent's eligibility to avail Cenvat Credit on Service Tax paid for services utilized in business activities, except for services at the club premises. The Tribunal recognized the importance of services like maintenance at school and colony for business operations and noted that services directly related to manufacturing, forming part of the excisable value, were eligible for credit. The Respondent's detailed expenditure records and certificate from a Chartered Accountant supported their claim for credit on various services essential for business activities. en-us Thu, 26 Apr 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372005 The Tribunal partially allowed the appeal filed by the Revenue and affirmed the Respondent's eligibility to avail Cenvat Credit on Service Tax paid for services utilized in business activities, except for services at the club premises. The Tribunal recognized the importance of services like maintenance at school and colony for business operations and noted that services directly related to manufacturing, forming part of the excisable value, were eligible for credit. The Respondent's detailed expenditure records and certificate from a Chartered Accountant supported their claim for credit on various services essential for business activities. Case-Laws Central Excise Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372005