https://www.taxtmi.com/caselaws?id=415851 The appellant was granted entitlement to Cenvat credit on various input services used in their factory, including electrical maintenance and power line maintenance, as they were deemed directly related to the manufacturing process. While the lower authorities initially denied the credit, citing a lack of nexus to manufacturing, the judgment overturned these denials and allowed the appeals. Services like water analysis and computer hardware maintenance, initially rejected for credit, were also recognized as admissible for their relation to the manufacturing of the final product. The decision, pronounced on 15.12.2021, modified the impugned order to acknowledge the admissibility of Cenvat credit on the input services. en-us Wed, 15 Dec 2021 00:00:00 +0530 Sat, 15 Oct 2022 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415851 The appellant was granted entitlement to Cenvat credit on various input services used in their factory, including electrical maintenance and power line maintenance, as they were deemed directly related to the manufacturing process. While the lower authorities initially denied the credit, citing a lack of nexus to manufacturing, the judgment overturned these denials and allowed the appeals. Services like water analysis and computer hardware maintenance, initially rejected for credit, were also recognized as admissible for their relation to the manufacturing of the final product. The decision, pronounced on 15.12.2021, modified the impugned order to acknowledge the admissibility of Cenvat credit on the input services. Case-Laws Central Excise Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415851