https://www.taxtmi.com/caselaws?id=412651 The Tribunal allowed the appellant, a manufacturing entity, to avail Cenvat Credit on legal consultancy services under the reverse charge mechanism. Despite the case being filed by an association, the Tribunal determined that the appellant, as the payer of the service, was the actual service recipient. The Tribunal held that the legal services were directly related to the manufacturing process, qualifying as input services eligible for Cenvat Credit. The impugned order disallowing the credit was set aside, and the case was remanded for re-calculation of the credit based on the appellant's entitlement as the service recipient. en-us Wed, 22 Sep 2021 00:00:00 +0530 Thu, 23 Sep 2021 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412651 The Tribunal allowed the appellant, a manufacturing entity, to avail Cenvat Credit on legal consultancy services under the reverse charge mechanism. Despite the case being filed by an association, the Tribunal determined that the appellant, as the payer of the service, was the actual service recipient. The Tribunal held that the legal services were directly related to the manufacturing process, qualifying as input services eligible for Cenvat Credit. The impugned order disallowing the credit was set aside, and the case was remanded for re-calculation of the credit based on the appellant's entitlement as the service recipient. Case-Laws Central Excise Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412651