https://www.taxtmi.com/caselaws?id=202128 CENVAT credit was held admissible on service tax paid for passenger air fare, company vehicle servicing and insurance, and residential telephone lines of staff because each input service was linked to business use and no personal use was alleged. Air travel for company work qualified as creditable input service, vehicle servicing and insurance were treated as connected with manufacture of final products, and staff telephone lines were allowed on the same business-use basis. As the credit claims were upheld across all three categories, the penalty under Rule 15 of the CENVAT Credit Rules was not sustained. en-us Fri, 07 Jan 2011 00:00:00 +0530 Mon, 16 May 2011 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202128 CENVAT credit was held admissible on service tax paid for passenger air fare, company vehicle servicing and insurance, and residential telephone lines of staff because each input service was linked to business use and no personal use was alleged. Air travel for company work qualified as creditable input service, vehicle servicing and insurance were treated as connected with manufacture of final products, and staff telephone lines were allowed on the same business-use basis. As the credit claims were upheld across all three categories, the penalty under Rule 15 of the CENVAT Credit Rules was not sustained. Case-Laws Service Tax Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202128