https://www.taxtmi.com/caselaws?id=244276 Cenvat credit is admissible for services having a sufficient nexus with manufacturing business under the inclusive scope of input services, including activities relating to business. Courier services used to dispatch business documents qualify because they directly support business correspondence. Landline and mobile telephone services provided to employees qualify where used for company work; incidental personal use does not remove their business character. Group employee insurance qualifies due to its business-compliance connection, including statutory insurance requirements, and insurance for company vehicles used in business also qualifies. Denial of credit for these services is unsustainable. 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 is admissible for services having a sufficient nexus with manufacturing business under the inclusive scope of input services, including activities relating to business. Courier services used to dispatch business documents qualify because they directly support business correspondence. Landline and mobile telephone services provided to employees qualify where used for company work; incidental personal use does not remove their business character. Group employee insurance qualifies due to its business-compliance connection, including statutory insurance requirements, and insurance for company vehicles used in business also qualifies. Denial of credit for these services is unsustainable. Case-Laws Central Excise Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244276