https://www.taxtmi.com/caselaws?id=458786 CESTAT Chandigarh allowed the appeal challenging denial of CENVAT credit on input services including courier, vehicle repair, insurance, and photocopy services. The revenue authority had denied credit arguing these services were not directly or indirectly used in manufacturing or clearance of final products. The Tribunal held that during the relevant period, "activities relating to business" in input services definition received wide interpretation through various decisions. The Tribunal found all disputed services had nexus with manufacturing and clearance activities, making them eligible input services. The order denying CENVAT credit was set aside as unsustainable in law. en-us Tue, 30 Jan 2024 00:00:00 +0530 Fri, 15 Nov 2024 18:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458786 CESTAT Chandigarh allowed the appeal challenging denial of CENVAT credit on input services including courier, vehicle repair, insurance, and photocopy services. The revenue authority had denied credit arguing these services were not directly or indirectly used in manufacturing or clearance of final products. The Tribunal held that during the relevant period, "activities relating to business" in input services definition received wide interpretation through various decisions. The Tribunal found all disputed services had nexus with manufacturing and clearance activities, making them eligible input services. The order denying CENVAT credit was set aside as unsustainable in law. Case-Laws Central Excise Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458786