https://www.taxtmi.com/caselaws?id=447158 The CESTAT Mumbai allowed the appeal regarding recovery of CENVAT credit with interest and penalty. The tribunal held that disallowance of credit for research and development centre establishment services was inappropriate as these services were essential for manufacturing, not merely construction. The authority's narrow interpretation based on 2008 CBEC circular was incorrect since the dispute involved input services for manufacturing, not output services. Regarding garden maintenance services, the tribunal found them essential for factory operations, making service tax credit admissible. Credit for canteen services was also allowed based on established tribunal precedents. The appellant had already reversed credit for bus transport services, resolving that dispute. The impugned order lacked merit on CENVAT credit entitlement. en-us Wed, 13 Dec 2023 00:00:00 +0530 Wed, 20 Dec 2023 09:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447158 The CESTAT Mumbai allowed the appeal regarding recovery of CENVAT credit with interest and penalty. The tribunal held that disallowance of credit for research and development centre establishment services was inappropriate as these services were essential for manufacturing, not merely construction. The authority's narrow interpretation based on 2008 CBEC circular was incorrect since the dispute involved input services for manufacturing, not output services. Regarding garden maintenance services, the tribunal found them essential for factory operations, making service tax credit admissible. Credit for canteen services was also allowed based on established tribunal precedents. The appellant had already reversed credit for bus transport services, resolving that dispute. The impugned order lacked merit on CENVAT credit entitlement. Case-Laws Central Excise Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447158