CESTAT Allows Cenvat Credit as Input Services Had Nexus With Manufacturing Activities

Hero Honda Motors Ltd Vs Commissioner of Central Excise (CESTAT Chandigarh) Cenvat Credit on Manpower Supply for Canteen Allowed Because Canteen Facility Is Mandatory Under Factories Act; CESTAT Sets Aside Cenvat Credit Demand Because Definition of Input Service Has Wide Scope; Revenue’s Challenge to Canteen Service Credit Rejected Because Statutory Canteen Is Part of Production Cost; CESTAT Grants Relief on Multiple Input Services Because Prior Decisions Already Allowed Similar Credits. The case involved eight appeals arising from a common order dated 30 July 2013 passed by the Commissioner...