CENVAT Credit Allowed for Business Auxiliary and Import Services but Denied for AMC and Warranty Charges

The CESTAT partially allowed the appellant's appeal regarding CENVAT credit eligibility for various input services. The Tribunal upheld the denial of credit for AMC and warranty charges as these services were not integrally connected to manufacturing and occurred beyond the point of removal. However, it allowed credit for Business Auxiliary Services (based on previous unchallenged rulings), Import Services (qualifying as sales promotion activities), Club and Association Services (following precedents), and Storing and Warehousing charges (due to minimal amounts involved). The Tribunal rejected the invocation of the extended period of limitation, finding no deliberate attempt to evade duty or evidence of guilty intention. The ruling emphasized that input services must be integrally connected to manufacturing to qualify for CENVAT credit. .....

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