https://www.taxtmi.com/caselaws?id=407042 The Tribunal allowed the appeal, holding that warehousing and storage services, even if outside the factory premises, are eligible for Cenvat Credit due to their direct nexus with manufacturing. Rule 8 of the Cenvat Credit Rules, 2004, was deemed inapplicable. The demand for Rs. 2,29,992/- and penalties were set aside, maintaining the appellant's payment of Rs. 3,27,392/-. en-us Tue, 27 Apr 2021 00:00:00 +0530 Thu, 29 Jul 2021 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407042 The Tribunal allowed the appeal, holding that warehousing and storage services, even if outside the factory premises, are eligible for Cenvat Credit due to their direct nexus with manufacturing. Rule 8 of the Cenvat Credit Rules, 2004, was deemed inapplicable. The demand for Rs. 2,29,992/- and penalties were set aside, maintaining the appellant's payment of Rs. 3,27,392/-. Case-Laws Central Excise Tue, 27 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407042