https://www.taxtmi.com/caselaws?id=782909 CESTAT Bangalore allowed the appeal, setting aside the demand for recovery of alleged ineligible CENVAT credit and penalties. It held that credit on lease premium and other disputed input services had a direct nexus with the appellant's manufacturing activities and were used for providing output services, thus qualifying as input services despite the exclusion of "setting up" from the definition. Credit distributed through ISD from regional marketing offices was upheld as related to marketing of the final product and hence to manufacture. Credit on business meeting and repainting services was also allowed. The Tribunal further held that invocation of the extended period and consequential penalties was unsustainable. en-us Wed, 03 Dec 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782909 CESTAT Bangalore allowed the appeal, setting aside the demand for recovery of alleged ineligible CENVAT credit and penalties. It held that credit on lease premium and other disputed input services had a direct nexus with the appellant's manufacturing activities and were used for providing output services, thus qualifying as input services despite the exclusion of "setting up" from the definition. Credit distributed through ISD from regional marketing offices was upheld as related to marketing of the final product and hence to manufacture. Credit on business meeting and repainting services was also allowed. The Tribunal further held that invocation of the extended period and consequential penalties was unsustainable. Case-Laws Central Excise Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782909