https://www.taxtmi.com/caselaws?id=219213 Cenvat credit was admissible on rent-a-cab services used to transport employees to and from the factory, because such transport had a sufficient nexus with manufacture and business activity. Cenvat credit was also admissible on ambulance services for sick employees, as the Factories Act-based medical welfare obligation was treated as connected with production and employee welfare. Credit was not admissible on rent-a-cab services used to transport employees' children to schools and tuition centres, since that welfare activity lacked nexus with manufacture or business operations. Penalty was not sustainable because the dispute involved interpretation of the Cenvat credit provisions, so it was waived. en-us Thu, 22 Nov 2012 00:00:00 +0530 Wed, 15 May 2013 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219213 Cenvat credit was admissible on rent-a-cab services used to transport employees to and from the factory, because such transport had a sufficient nexus with manufacture and business activity. Cenvat credit was also admissible on ambulance services for sick employees, as the Factories Act-based medical welfare obligation was treated as connected with production and employee welfare. Credit was not admissible on rent-a-cab services used to transport employees' children to schools and tuition centres, since that welfare activity lacked nexus with manufacture or business operations. Penalty was not sustainable because the dispute involved interpretation of the Cenvat credit provisions, so it was waived. Case-Laws Central Excise Thu, 22 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219213