https://www.taxtmi.com/caselaws?id=325210 CENVAT credit was treated as admissible for Chartered Accountant services used for internal audit and business functions, outdoor catering used within the refinery guest house, and advertisement agency services, because each had sufficient nexus with business activity. Credit was denied for security services relating to guest house and hostel facilities and for tour operator and rent-a-cab services used to ferry executives in cities unconnected with refinery operations, as these lacked the required manufacturing or business nexus. The penalties were set aside after the credit findings were modified on the merits. en-us Fri, 15 Jan 2016 00:00:00 +0530 Mon, 14 Mar 2016 12:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325210 CENVAT credit was treated as admissible for Chartered Accountant services used for internal audit and business functions, outdoor catering used within the refinery guest house, and advertisement agency services, because each had sufficient nexus with business activity. Credit was denied for security services relating to guest house and hostel facilities and for tour operator and rent-a-cab services used to ferry executives in cities unconnected with refinery operations, as these lacked the required manufacturing or business nexus. The penalties were set aside after the credit findings were modified on the merits. Case-Laws Central Excise Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325210