https://www.taxtmi.com/caselaws?id=800304 CENVAT credit for service tax paid on Business Support Services received from a group company is available where common corporate and operational support has a direct nexus with manufacturing. Allocation of the provider's expenses among group entities without an independent profit element does not alter the taxable character or value of invoiced services where tax has been paid and accepted. Credit should not be denied at the recipient's end by recharacterising those services while the provider's tax assessment remains unrevised. On that basis, disallowance of credit and consequential demand and penalty are unsustainable. en-us Wed, 30 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800304 CENVAT credit for service tax paid on Business Support Services received from a group company is available where common corporate and operational support has a direct nexus with manufacturing. Allocation of the provider's expenses among group entities without an independent profit element does not alter the taxable character or value of invoiced services where tax has been paid and accepted. Credit should not be denied at the recipient's end by recharacterising those services while the provider's tax assessment remains unrevised. On that basis, disallowance of credit and consequential demand and penalty are unsustainable. Case-Laws Central Excise Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800304