https://www.taxtmi.com/caselaws?id=754656 CESTAT Chennai held that input services integrally connected to the manufacture of goods qualify for CENVAT credit. Following SC precedent, services related to setting up, modernization, renovation, or repairs of a factory, even if not directly linked to business activities, are eligible if associated with the manufacture or transportation of final products. The tribunal found the services in question had a sufficient nexus to manufacturing and were not for personal use. Given the complexity and evolving definitions, the appeal was allowed, and the impugned order denying credit was set aside. en-us Thu, 27 Jun 2024 00:00:00 +0530 Sat, 26 Jul 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754656 CESTAT Chennai held that input services integrally connected to the manufacture of goods qualify for CENVAT credit. Following SC precedent, services related to setting up, modernization, renovation, or repairs of a factory, even if not directly linked to business activities, are eligible if associated with the manufacture or transportation of final products. The tribunal found the services in question had a sufficient nexus to manufacturing and were not for personal use. Given the complexity and evolving definitions, the appeal was allowed, and the impugned order denying credit was set aside. Case-Laws Central Excise Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754656