https://www.taxtmi.com/caselaws?id=760656 CESTAT Chennai allowed the appeal regarding denial of input service credit for maintaining medical centre and membership fees during April 2011-March 2013. The tribunal held that "directly or indirectly in relation to manufacture" should be given wide meaning, and mandatory services required for manufacturing operations are eligible for credit as they are integrally connected to production. Following precedent from Kakinada Seaports case, healthcare services including ambulance facilities were deemed to have sufficient nexus with manufacturing activities. The impugned order was set aside considering the low tax effect and superseded legal framework under GST. en-us Thu, 24 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760656 CESTAT Chennai allowed the appeal regarding denial of input service credit for maintaining medical centre and membership fees during April 2011-March 2013. The tribunal held that "directly or indirectly in relation to manufacture" should be given wide meaning, and mandatory services required for manufacturing operations are eligible for credit as they are integrally connected to production. Following precedent from Kakinada Seaports case, healthcare services including ambulance facilities were deemed to have sufficient nexus with manufacturing activities. The impugned order was set aside considering the low tax effect and superseded legal framework under GST. Case-Laws Central Excise Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760656