https://www.taxtmi.com/caselaws?id=266792 Cenvat credit is treated as admissible on services having a sufficient nexus with manufacture and factory operations under Rule 2(l) of the Cenvat Credit Rules, 2004. Garden maintenance at factory premises was linked to pollution control conditions and green belt requirements, while outdoor catering was treated as eligible input service on the basis of prevailing precedent. Xerox machine rental, travel, car hire, subscription, and insurance charges were also regarded as connected with the business of manufacturing final products. On that basis, denial of credit was held unsustainable and penalty was not attracted. en-us Fri, 21 Aug 2015 00:00:00 +0530 Sat, 24 Oct 2015 07:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266792 Cenvat credit is treated as admissible on services having a sufficient nexus with manufacture and factory operations under Rule 2(l) of the Cenvat Credit Rules, 2004. Garden maintenance at factory premises was linked to pollution control conditions and green belt requirements, while outdoor catering was treated as eligible input service on the basis of prevailing precedent. Xerox machine rental, travel, car hire, subscription, and insurance charges were also regarded as connected with the business of manufacturing final products. On that basis, denial of credit was held unsustainable and penalty was not attracted. Case-Laws Central Excise Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266792