https://www.taxtmi.com/caselaws?id=34926 CESTAT, MUMBAI - AT dismissed the appeals, holding the appellant not entitled to CENVAT credit on four services (association subscription, security at railway siding, rent-a-cab and mobile telephony). The tribunal found the appellant failed to establish the requisite nexus or that the services were dedicated to manufacture/clearance of final products; mobile use was held potentially multifarious and not demonstrated as exclusively for manufacturing/clearance. Having decided the substantive issue against the appellant, the tribunal did not consider the limitation plea. en-us Mon, 01 Jun 2009 00:00:00 +0530 Mon, 10 Nov 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34926 CESTAT, MUMBAI - AT dismissed the appeals, holding the appellant not entitled to CENVAT credit on four services (association subscription, security at railway siding, rent-a-cab and mobile telephony). The tribunal found the appellant failed to establish the requisite nexus or that the services were dedicated to manufacture/clearance of final products; mobile use was held potentially multifarious and not demonstrated as exclusively for manufacturing/clearance. Having decided the substantive issue against the appellant, the tribunal did not consider the limitation plea. Case-Laws Service Tax Mon, 01 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34926