https://www.taxtmi.com/caselaws?id=786748 Whether input service credit for chartered accountant, IT and manpower services incurred at a head office and allocated to a sole manufacturing unit is claimable under the Cenvat Credit regime; applying the contemporary expansive scope of "in relation to business" and precedents recognising attributable headquarters overheads, the tribunal held such administrative expenses, when properly allocated to manufacturing activities, fall within credit eligibility and the denial is set aside, with the appeal allowed and consequential relief granted. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 19 Feb 2026 07:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786748 Whether input service credit for chartered accountant, IT and manpower services incurred at a head office and allocated to a sole manufacturing unit is claimable under the Cenvat Credit regime; applying the contemporary expansive scope of "in relation to business" and precedents recognising attributable headquarters overheads, the tribunal held such administrative expenses, when properly allocated to manufacturing activities, fall within credit eligibility and the denial is set aside, with the appeal allowed and consequential relief granted. Case-Laws Central Excise Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786748