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OthersArticle·23 September 2026

CESTAT says CENVAT Credit Turns on Nexus and Specific Exclusions

By J the App

Executive Summary

MIRC Electronics had availed CENVAT credit on several input services used in its manufacturing business. CESTAT held that brokerage and commission, detention charges, insurance and membership fees qualified as input services on the facts, while rent-a-cab and staff welfare services remained ineligible; the appeal was therefore partly allowed. 

Domain | Regulatory | IDT

The Position

The eligibility of a servic...

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