2018 (7) TMI 1185

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..... by the appellant and that legal services are permissible ‘input service’ for availment of CENVAT credit as per rule 2(l) of the CCR 2004 - Legal services availed in the present dispute was necessary for the continuation of the production facility of the appellant and hence the nexus with the manufacturing process is undeniable - Credit allowed - appeal allowed - decided in favor of appellant. - .....

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..... , therefore, have no nexus with manufacturing activity. 3. Learned Counsel for appellant points out that the legal services were rendered to defend the plaint against alleged theft of technical know-how failing which the entitlement to use the know-how would have been extinguished. 4. Heard Learned Authorised Representative who reiterated the contents of the impugned order. 5. It is very .....

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