https://www.taxtmi.com/caselaws?id=271631 Rule 2(l) of the Cenvat Credit Rules excludes outdoor catering and life insurance services when they are used primarily for employees' personal use or consumption. On the facts stated, these services were taken for employees' personal benefit and no direct nexus with the output service was shown. Cenvat credit was therefore not admissible on the service tax paid for those services, and the disallowance was upheld. en-us Fri, 01 Jan 2016 00:00:00 +0530 Sat, 17 Sep 2016 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271631 Rule 2(l) of the Cenvat Credit Rules excludes outdoor catering and life insurance services when they are used primarily for employees' personal use or consumption. On the facts stated, these services were taken for employees' personal benefit and no direct nexus with the output service was shown. Cenvat credit was therefore not admissible on the service tax paid for those services, and the disallowance was upheld. Case-Laws Service Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271631