https://www.taxtmi.com/caselaws?id=767183 CESTAT Chennai-AT partially allowed appellant's appeal regarding CENVAT credit on various input services. Court denied credit on AMC warranty charges as they lacked integral connection to manufacturing process and extended beyond point of removal. However, credit was allowed for business auxiliary services (due to finality from previous case), import services (market research/consultancy as sales promotion), club/association membership fees, and storing/warehousing charges. Extended period demand was set aside finding no deliberate duty evasion. Appeal succeeded partially with key principle that input services must be integrally connected to manufacturing to qualify for CENVAT credit. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767183 CESTAT Chennai-AT partially allowed appellant's appeal regarding CENVAT credit on various input services. Court denied credit on AMC warranty charges as they lacked integral connection to manufacturing process and extended beyond point of removal. However, credit was allowed for business auxiliary services (due to finality from previous case), import services (market research/consultancy as sales promotion), club/association membership fees, and storing/warehousing charges. Extended period demand was set aside finding no deliberate duty evasion. Appeal succeeded partially with key principle that input services must be integrally connected to manufacturing to qualify for CENVAT credit. Case-Laws Central Excise Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767183