https://www.taxtmi.com/caselaws?id=252174 Cenvat credit is available only where the service has a demonstrable nexus with manufacture or otherwise qualifies as an eligible input service. On employee transportation, credit was denied because the record did not establish that the facility was used to take workers to the factory or that it formed part of the manufacturing process. On mediclaim insurance for workers, the service was treated as a welfare measure linked to the workforce and, in the absence of evidence that it related to persons outside the factory workforce, credit was allowed. The document concludes that welfare-oriented services may qualify for credit if the requisite connection is established. en-us Mon, 16 Apr 2012 00:00:00 +0530 Mon, 13 Oct 2014 18:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252174 Cenvat credit is available only where the service has a demonstrable nexus with manufacture or otherwise qualifies as an eligible input service. On employee transportation, credit was denied because the record did not establish that the facility was used to take workers to the factory or that it formed part of the manufacturing process. On mediclaim insurance for workers, the service was treated as a welfare measure linked to the workforce and, in the absence of evidence that it related to persons outside the factory workforce, credit was allowed. The document concludes that welfare-oriented services may qualify for credit if the requisite connection is established. Case-Laws Service Tax Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252174