https://www.taxtmi.com/caselaws?id=755250 CESTAT Chennai allowed the appeal regarding input service credit denial under CENVAT Credit Rules, 2004. The tribunal held that services related to factory setup were covered under Rule 2(l) definition of input service, as they had nexus with manufacturing activity. Revenue's denial based on setup activities not being business-related was found legally unsustainable, since no dispute existed that manufacturing business was conducted from the premises post-setup. The tribunal ruled denial of input credit contrary to law given the broad definition scope prior to 01.04.2011. en-us Mon, 08 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 08:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755250 CESTAT Chennai allowed the appeal regarding input service credit denial under CENVAT Credit Rules, 2004. The tribunal held that services related to factory setup were covered under Rule 2(l) definition of input service, as they had nexus with manufacturing activity. Revenue's denial based on setup activities not being business-related was found legally unsustainable, since no dispute existed that manufacturing business was conducted from the premises post-setup. The tribunal ruled denial of input credit contrary to law given the broad definition scope prior to 01.04.2011. Case-Laws Central Excise Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755250