https://www.taxtmi.com/caselaws?id=791549 CENVAT credit on chartered aircraft services remained admissible where the services had a demonstrable nexus with manufacture or business activities integral to manufacture, even after the post-01.04.2011 definition of input service. The Tribunal treated services used directly or indirectly in or in relation to manufacture as covered under Rule 2(l), and rejected the objection that further documentary proof of actual use was required. It also held that credit distributed through a registered Input Service Distributor could not be denied to the recipient unit in the absence of proceedings against the distributor. The demand was therefore dropped and the Revenue's challenge failed. en-us Fri, 08 May 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791549 CENVAT credit on chartered aircraft services remained admissible where the services had a demonstrable nexus with manufacture or business activities integral to manufacture, even after the post-01.04.2011 definition of input service. The Tribunal treated services used directly or indirectly in or in relation to manufacture as covered under Rule 2(l), and rejected the objection that further documentary proof of actual use was required. It also held that credit distributed through a registered Input Service Distributor could not be denied to the recipient unit in the absence of proceedings against the distributor. The demand was therefore dropped and the Revenue's challenge failed. Case-Laws Central Excise Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791549