https://www.taxtmi.com/caselaws?id=437947 The tribunal allowed the appeals challenging the denial of CENVAT credit for services used in townships. It held that the denial was improper as the original authority failed to adequately consider the entire definition of 'input service' under the CENVAT Credit Rules, 2004. The tribunal emphasized that the nexus between the services and the final output should be assessed comprehensively, not solely based on proximity to the manufacturing activity. The case was remanded to the original authority for a reassessment of the services' direct or indirect use and their connection to the final output. en-us Fri, 20 Jan 2023 00:00:00 +0530 Fri, 19 May 2023 09:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437947 The tribunal allowed the appeals challenging the denial of CENVAT credit for services used in townships. It held that the denial was improper as the original authority failed to adequately consider the entire definition of 'input service' under the CENVAT Credit Rules, 2004. The tribunal emphasized that the nexus between the services and the final output should be assessed comprehensively, not solely based on proximity to the manufacturing activity. The case was remanded to the original authority for a reassessment of the services' direct or indirect use and their connection to the final output. Case-Laws Central Excise Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437947