Madras HC Rules ‘Business Auxiliary’ and ‘Engineering Consultation Services’ consider as Input Service, Eligible for CENVAT Credit

The Madras High Court ruled that business auxiliary services and engineering consultation services are eligible for CENVAT credit as input services. The decision clarified that these services directly contribute to manufacturing processes, thus qualifying for credit under the CENVAT framework. This ruling benefits businesses that engage in auxiliary and engineering services as part of their operations. The judgment further aligns with the broader interpretation of input services, enabling companies to claim credit on a wide range of services linked to their production activities.