https://www.taxtmi.com/caselaws?id=462386 CESTAT Chandigarh allowed a motor vehicle manufacturer's Cenvat credit claims on various input services. The tribunal held that services integral to manufacturing, sale, and after-sale activities qualify for credit under Rule 2(l) of Cenvat Credit Rules, 2004. For export transactions, the port constitutes the place of removal, making port-related services eligible for credit. The tribunal allowed credit on technical assistance, training services, IT software services, CHA and cargo handling for exports, warehouse services, land survey services for office setup, and hotel services for promotional activities. Revenue's appeal was dismissed as services were directly related to manufacturing operations or output service provision. en-us Thu, 21 Feb 2019 00:00:00 +0530 Wed, 18 Jun 2025 19:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462386 CESTAT Chandigarh allowed a motor vehicle manufacturer's Cenvat credit claims on various input services. The tribunal held that services integral to manufacturing, sale, and after-sale activities qualify for credit under Rule 2(l) of Cenvat Credit Rules, 2004. For export transactions, the port constitutes the place of removal, making port-related services eligible for credit. The tribunal allowed credit on technical assistance, training services, IT software services, CHA and cargo handling for exports, warehouse services, land survey services for office setup, and hotel services for promotional activities. Revenue's appeal was dismissed as services were directly related to manufacturing operations or output service provision. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462386