https://www.taxtmi.com/caselaws?id=246870 Housekeeping and cleaning services used to maintain the factory shed were treated as input services because statutory compliance under the Factories Act had a direct nexus with manufacture, so Cenvat credit was prima facie admissible. Event management services for honouring employees were also regarded as employee-motivation measures linked to productivity and therefore within the scope of input service, so credit was prima facie available. Legal services connected with tax disputes were covered by Rule 2(l) of the Cenvat Credit Rules, 2004 for the period from 1 April 2011, and earlier as an activity relating to business, so credit was likewise prima facie admissible. On that basis, denial of credit was found unsustainable at the interim stage and waiver of pre-deposit with stay of recovery was granted. en-us Fri, 04 Jan 2013 00:00:00 +0530 Tue, 13 May 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246870 Housekeeping and cleaning services used to maintain the factory shed were treated as input services because statutory compliance under the Factories Act had a direct nexus with manufacture, so Cenvat credit was prima facie admissible. Event management services for honouring employees were also regarded as employee-motivation measures linked to productivity and therefore within the scope of input service, so credit was prima facie available. Legal services connected with tax disputes were covered by Rule 2(l) of the Cenvat Credit Rules, 2004 for the period from 1 April 2011, and earlier as an activity relating to business, so credit was likewise prima facie admissible. On that basis, denial of credit was found unsustainable at the interim stage and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246870