https://www.taxtmi.com/caselaws?id=304864 The Tribunal set aside the impugned order disallowing CENVAT credit on foreign travel, research & development, and outward courier services, amounting to Rs. 1,86,779, along with interest and penalty. The appellant successfully demonstrated a nexus between these services and their manufacturing activity, despite the services not being explicitly listed as input services. The Tribunal found the disallowance to be unfounded, as the expenses were incurred for business purposes related to manufacturing, and the services were directly linked to the manufacturing process. Consequently, the appeal was allowed in favor of the appellant. en-us Fri, 01 Sep 2017 00:00:00 +0530 Tue, 01 Nov 2022 20:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304864 The Tribunal set aside the impugned order disallowing CENVAT credit on foreign travel, research & development, and outward courier services, amounting to Rs. 1,86,779, along with interest and penalty. The appellant successfully demonstrated a nexus between these services and their manufacturing activity, despite the services not being explicitly listed as input services. The Tribunal found the disallowance to be unfounded, as the expenses were incurred for business purposes related to manufacturing, and the services were directly linked to the manufacturing process. Consequently, the appeal was allowed in favor of the appellant. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304864