Cenvat Credit eligible on Litigation Expenses paid to Association

Sunrise Containers Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute that the legal case was filed by the Distiller’s Association of Maharashtra which consists of many member manufacturers. Therefore, the beneficiary of the outcome is not only the appellant but all the members which means that the service was availed by all the members of the association. Though the invoice was raised in the name of appellant but the services availed against the said bills has benefitted to all the members of the association. I agree with the submission of the learned counsel that even thou...