https://www.taxtmi.com/caselaws?id=763302 CESTAT Mumbai allowed the appellant's appeal against denial of CENVAT credit for input services. The tribunal held that business auxiliary services, CF agent services, management consultancy, storage/warehousing charges were eligible as they related to manufacture of final products. Transportation by road service credit was allowed as it covered outward transportation to place of removal. Technical testing and analysis service credit was permitted as waste testing was mandatory for environmental compliance and hazardous waste management certification constituted input service directly related to manufacture, not personal employee use. The impugned order was set aside regarding disallowed credits and penalties. en-us Mon, 16 Dec 2024 00:00:00 +0530 Tue, 17 Dec 2024 12:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763302 CESTAT Mumbai allowed the appellant's appeal against denial of CENVAT credit for input services. The tribunal held that business auxiliary services, CF agent services, management consultancy, storage/warehousing charges were eligible as they related to manufacture of final products. Transportation by road service credit was allowed as it covered outward transportation to place of removal. Technical testing and analysis service credit was permitted as waste testing was mandatory for environmental compliance and hazardous waste management certification constituted input service directly related to manufacture, not personal employee use. The impugned order was set aside regarding disallowed credits and penalties. Case-Laws Central Excise Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763302