https://www.taxtmi.com/caselaws?id=446989 The Tribunal ruled in favor of the appellant regarding the entitlement to CENVAT Credit on various services, including air travel, consultancy, courier, insurance, motor vehicle, advertising, and business auxiliary services. It concluded that these services were essential for the manufacturing process, even after the removal of business activity from the definition of input service. The credit claimed was deemed admissible, and the related demand was set aside. Additionally, the revenue's appeal was dismissed due to the Government's Litigation Policy, as the amount involved was below Rs. 50,00,000, resulting in the appellant's appeal being allowed with consequential relief. en-us Thu, 14 Dec 2023 00:00:00 +0530 Fri, 15 Dec 2023 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446989 The Tribunal ruled in favor of the appellant regarding the entitlement to CENVAT Credit on various services, including air travel, consultancy, courier, insurance, motor vehicle, advertising, and business auxiliary services. It concluded that these services were essential for the manufacturing process, even after the removal of business activity from the definition of input service. The credit claimed was deemed admissible, and the related demand was set aside. Additionally, the revenue's appeal was dismissed due to the Government's Litigation Policy, as the amount involved was below Rs. 50,00,000, resulting in the appellant's appeal being allowed with consequential relief. Case-Laws Central Excise Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446989