https://www.taxtmi.com/caselaws?id=420756 The Tribunal held that services of electricity expenses related to the head office but exclusively for activities connected to the factory's manufacturing process are admissible as input services. Despite the service being received at the head office, the Tribunal found a direct nexus to the manufacturing activity at the factory, making the credit admissible. Citing previous judgments, the Tribunal emphasized considering the broader business activities of the manufacturing unit when determining admissibility. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Tue, 05 Apr 2022 00:00:00 +0530 Sat, 09 Apr 2022 07:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420756 The Tribunal held that services of electricity expenses related to the head office but exclusively for activities connected to the factory's manufacturing process are admissible as input services. Despite the service being received at the head office, the Tribunal found a direct nexus to the manufacturing activity at the factory, making the credit admissible. Citing previous judgments, the Tribunal emphasized considering the broader business activities of the manufacturing unit when determining admissibility. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420756