https://www.taxtmi.com/caselaws?id=422777 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit for services received through the industries association. The judgment emphasized the legal principle that there is no distinction between an association and its members, entitling the appellant to claim credit for the services received. The decision highlighted the importance of considering the practical arrangements and relationships between parties in determining the eligibility for tax credits. en-us Fri, 20 May 2022 00:00:00 +0530 Mon, 23 May 2022 08:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422777 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit for services received through the industries association. The judgment emphasized the legal principle that there is no distinction between an association and its members, entitling the appellant to claim credit for the services received. The decision highlighted the importance of considering the practical arrangements and relationships between parties in determining the eligibility for tax credits. Case-Laws Central Excise Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422777