https://www.taxtmi.com/caselaws?id=244276 Cenvat credit was treated as admissible on courier services used to dispatch business documents, because the inclusive definition of input service under Rule 2(1) covers activities relating to business. Telephone services for landline and mobile phones provided to employees were also treated as input services, as occasional personal use did not alter their business character. Group insurance for employees and insurance of company vehicles were likewise covered, given their nexus with business operations and the statutory insurance requirement for employees. The article concludes that services with a sufficient connection to the manufacturing business fall within the scope of input services for Cenvat credit. en-us Thu, 26 Sep 2013 00:00:00 +0530 Sat, 22 Feb 2014 17:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244276 Cenvat credit was treated as admissible on courier services used to dispatch business documents, because the inclusive definition of input service under Rule 2(1) covers activities relating to business. Telephone services for landline and mobile phones provided to employees were also treated as input services, as occasional personal use did not alter their business character. Group insurance for employees and insurance of company vehicles were likewise covered, given their nexus with business operations and the statutory insurance requirement for employees. The article concludes that services with a sufficient connection to the manufacturing business fall within the scope of input services for Cenvat credit. Case-Laws Central Excise Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244276