https://www.taxtmi.com/caselaws?id=374508 The appellant, engaged in manufacturing industrial products, contested the disallowance of CENVAT Credit on services like Payroll Processing, Labour Charges, Testing Charges, and Technical Inspection Services. The Tribunal upheld the Credit eligibility for Payroll Processing, setting aside the demand. However, Labour Charges and Testing Services required further verification of their nexus with manufacturing, leading to a remand for additional evidence submission. The judgment emphasized the importance of documentary evidence in establishing the link between services and the manufacturing process, disposing of the appeal accordingly. en-us Mon, 22 Oct 2018 00:00:00 +0530 Sat, 02 Feb 2019 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374508 The appellant, engaged in manufacturing industrial products, contested the disallowance of CENVAT Credit on services like Payroll Processing, Labour Charges, Testing Charges, and Technical Inspection Services. The Tribunal upheld the Credit eligibility for Payroll Processing, setting aside the demand. However, Labour Charges and Testing Services required further verification of their nexus with manufacturing, leading to a remand for additional evidence submission. The judgment emphasized the importance of documentary evidence in establishing the link between services and the manufacturing process, disposing of the appeal accordingly. Case-Laws Central Excise Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374508