https://www.taxtmi.com/caselaws?id=254356 Cenvat credit under Rule 2(l) is confined to services used directly or indirectly in manufacturing final products or clearing them from the place of removal, so commission paid for procuring orders relating to traded goods has no requisite nexus and credit attributable to that trading activity is not admissible. Where such commission-related credit was not disclosed and surfaced only on verification of contractual and commission documents, the extended limitation period was sustained and the limitation objection failed. The result was that the denial of credit, along with the demand, interest and penalty, was upheld. en-us Thu, 20 Nov 2014 00:00:00 +0530 Tue, 13 Oct 2015 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254356 Cenvat credit under Rule 2(l) is confined to services used directly or indirectly in manufacturing final products or clearing them from the place of removal, so commission paid for procuring orders relating to traded goods has no requisite nexus and credit attributable to that trading activity is not admissible. Where such commission-related credit was not disclosed and surfaced only on verification of contractual and commission documents, the extended limitation period was sustained and the limitation objection failed. The result was that the denial of credit, along with the demand, interest and penalty, was upheld. Case-Laws Central Excise Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254356