https://www.taxtmi.com/caselaws?id=775469 The CESTAT Chandigarh - AT allowed the appeal, holding that the input services including Architect & Interior Designers, Interior Decorator, Photography, Mandap Keeper, Outdoor Catering, Works Contract, and Club or Association services are used in or related to manufacture or integral to the business activity of manufacturing excisable products. The bench relied on precedent from M/S Hero Motor Corp Ltd. v. Commissioner of Central Excise, Delhi-III, finding no investigation was conducted to dispute the utility of these services to the appellants' business. Consequently, the impugned orders denying CENVAT credit were unsustainable. The services were deemed integrally connected to the manufacture and sale of two-wheelers, and the appeal was allowed. en-us Tue, 22 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775469 The CESTAT Chandigarh - AT allowed the appeal, holding that the input services including Architect & Interior Designers, Interior Decorator, Photography, Mandap Keeper, Outdoor Catering, Works Contract, and Club or Association services are used in or related to manufacture or integral to the business activity of manufacturing excisable products. The bench relied on precedent from M/S Hero Motor Corp Ltd. v. Commissioner of Central Excise, Delhi-III, finding no investigation was conducted to dispute the utility of these services to the appellants' business. Consequently, the impugned orders denying CENVAT credit were unsustainable. The services were deemed integrally connected to the manufacture and sale of two-wheelers, and the appeal was allowed. Case-Laws Central Excise Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775469