https://www.taxtmi.com/forum/issue?id=115538 Taxpayer claimed service tax/Cenvat credit on purchase of long term leasehold land and utilised it against central excise; GST auditors view the credit as ineligible. Allowability turns on whether the credit falls within statutory exclusion clauses and whether the credit can be shown to have been utilised in or in relation to the manufacture and clearance of dutiable final products. Further factual elaboration is required to assess exclusion applicability and the necessary nexus to manufacture. en-us Thu, 17 Oct 2019 10:26:38 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115538 Taxpayer claimed service tax/Cenvat credit on purchase of long term leasehold land and utilised it against central excise; GST auditors view the credit as ineligible. Allowability turns on whether the credit falls within statutory exclusion clauses and whether the credit can be shown to have been utilised in or in relation to the manufacture and clearance of dutiable final products. Further factual elaboration is required to assess exclusion applicability and the necessary nexus to manufacture. Discussion-Forum Service Tax Thu, 17 Oct 2019 10:26:38 +0530 https://www.taxtmi.com/forum/issue?id=115538