https://www.taxtmi.com/caselaws?id=411174 The Tribunal ruled in favor of the appellant, allowing them to claim Cenvat credit for service tax paid by Unit-II on renting of immovable property. It held that the services were used in relation to manufacturing final products, and Unit-II was considered an extended arm of Unit-I, making the appellant eligible for the credit. The Tribunal found that input services were received by Unit-II, establishing a nexus with Unit-I's manufacturing activity, and granted the appellant consequential benefits by setting aside the impugned order. en-us Thu, 22 Jul 2021 00:00:00 +0530 Thu, 19 Aug 2021 04:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411174 The Tribunal ruled in favor of the appellant, allowing them to claim Cenvat credit for service tax paid by Unit-II on renting of immovable property. It held that the services were used in relation to manufacturing final products, and Unit-II was considered an extended arm of Unit-I, making the appellant eligible for the credit. The Tribunal found that input services were received by Unit-II, establishing a nexus with Unit-I's manufacturing activity, and granted the appellant consequential benefits by setting aside the impugned order. Case-Laws Central Excise Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411174