https://www.taxtmi.com/caselaws?id=762425 CESTAT Mumbai ruled in favor of appellants regarding CENVAT credit denial on various input services including air travel, architect, business support, clearing forwarding, club membership, telephone, GTA, housekeeping, design development, chartered accountant, sponsorship, and outdoor catering services for period January 2005 to January 2014. Tribunal held that disputed services qualified as input services under both pre-2011 and post-2011 definitions of input service rules. The wide definition covering services used directly or indirectly in manufacturing and clearance cannot be narrowly interpreted to deny credit. Impugned order denying Rs. 9,49,18,339/- credit was set aside. However, appellants must reverse Rs. 68,709/- credit on cable operator and rent-a-cab services, which they had already reversed. en-us Tue, 12 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 08:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762425 CESTAT Mumbai ruled in favor of appellants regarding CENVAT credit denial on various input services including air travel, architect, business support, clearing forwarding, club membership, telephone, GTA, housekeeping, design development, chartered accountant, sponsorship, and outdoor catering services for period January 2005 to January 2014. Tribunal held that disputed services qualified as input services under both pre-2011 and post-2011 definitions of input service rules. The wide definition covering services used directly or indirectly in manufacturing and clearance cannot be narrowly interpreted to deny credit. Impugned order denying Rs. 9,49,18,339/- credit was set aside. However, appellants must reverse Rs. 68,709/- credit on cable operator and rent-a-cab services, which they had already reversed. Case-Laws Central Excise Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762425