https://www.taxtmi.com/caselaws?id=445255 CENVAT credit was admissible on service tax paid for preparing a part catalogue and service manual because both services had a direct business nexus with manufacture and sales. The part catalogue supported codification of parts, inventory management, procurement, ordering, storage, and supply of genuine spare parts through dealers. The service manual standardised repair and maintenance, guided dealers in servicing vehicles, and promoted the use and sale of genuine parts. As the services formed part of the pricing structure and value chain of the final products, they qualified as input services under the CENVAT scheme, and the related demand for credit, interest, and penalty could not be sustained. en-us Tue, 17 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 12:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445255 CENVAT credit was admissible on service tax paid for preparing a part catalogue and service manual because both services had a direct business nexus with manufacture and sales. The part catalogue supported codification of parts, inventory management, procurement, ordering, storage, and supply of genuine spare parts through dealers. The service manual standardised repair and maintenance, guided dealers in servicing vehicles, and promoted the use and sale of genuine parts. As the services formed part of the pricing structure and value chain of the final products, they qualified as input services under the CENVAT scheme, and the related demand for credit, interest, and penalty could not be sustained. Case-Laws Central Excise Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445255