https://www.taxtmi.com/caselaws?id=384191 The Tribunal allowed the appeal in part, setting aside the denial of CENVAT credit on courier services as it was deemed integral to the manufacturing process. However, the decision to deny CENVAT credit on business auxiliary services was upheld due to insufficient evidence linking the taxed service to manufacturing processes. The Tribunal rejected the plea of limitation concerning the business auxiliary service's eligibility for CENVAT credit. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 27 Oct 2020 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384191 The Tribunal allowed the appeal in part, setting aside the denial of CENVAT credit on courier services as it was deemed integral to the manufacturing process. However, the decision to deny CENVAT credit on business auxiliary services was upheld due to insufficient evidence linking the taxed service to manufacturing processes. The Tribunal rejected the plea of limitation concerning the business auxiliary service's eligibility for CENVAT credit. Case-Laws Central Excise Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384191