https://www.taxtmi.com/caselaws?id=77270 Cenvat credit was admissible on services having a direct business nexus, including marine inland transit insurance for plant and machinery, insurance of money in transit, follow-up services for installation of the captive power plant, and insurance for personnel working in the factory; these were treated as input services connected with business activity and manufacture. Cenvat credit was also denied on telephone services installed at the residence of the General Manager and in the company guest house because no sufficient nexus with manufacture or business was shown. The order was therefore set aside only to the extent it disallowed credit on the transit, installation-related and personnel insurance services, while the denial of credit on residential and guest-house telephone services was sustained. en-us Tue, 22 Dec 2009 00:00:00 +0530 Wed, 11 May 2011 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77270 Cenvat credit was admissible on services having a direct business nexus, including marine inland transit insurance for plant and machinery, insurance of money in transit, follow-up services for installation of the captive power plant, and insurance for personnel working in the factory; these were treated as input services connected with business activity and manufacture. Cenvat credit was also denied on telephone services installed at the residence of the General Manager and in the company guest house because no sufficient nexus with manufacture or business was shown. The order was therefore set aside only to the extent it disallowed credit on the transit, installation-related and personnel insurance services, while the denial of credit on residential and guest-house telephone services was sustained. Case-Laws Service Tax Tue, 22 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77270