https://www.taxtmi.com/caselaws?id=387550 The Tribunal allowed the appeals, overturning the denial of Cenvat credit on showroom maintenance charges, hotel management charges, and photocopier charges. It held that the expenses incurred were essential for business activities and fell within the definition of input services, making them eligible for Cenvat credit. The Tribunal emphasized that expenses related to selling activities, even if incurred beyond the place of removal, were eligible for credit. The decision underscored the significance of aligning expenses with business activities and the applicable rules for claiming Cenvat credit. en-us Thu, 19 Sep 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387550 The Tribunal allowed the appeals, overturning the denial of Cenvat credit on showroom maintenance charges, hotel management charges, and photocopier charges. It held that the expenses incurred were essential for business activities and fell within the definition of input services, making them eligible for Cenvat credit. The Tribunal emphasized that expenses related to selling activities, even if incurred beyond the place of removal, were eligible for credit. The decision underscored the significance of aligning expenses with business activities and the applicable rules for claiming Cenvat credit. Case-Laws Central Excise Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387550