https://www.taxtmi.com/caselaws?id=332273 Cenvat credit on payroll preparation services was admissible because the service was used to maintain employee payroll records, back-up data and pay slip generation, functions treated as part of proper accounting and upkeep of tax records. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used in relation to business activities, including accounting, auditing and financing, and payroll processing was regarded as connected with accounting and necessary for maintaining accounts. The disallowance was therefore unsustainable, and the service qualified as an input service. en-us Thu, 08 Sep 2016 00:00:00 +0530 Mon, 21 Nov 2016 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332273 Cenvat credit on payroll preparation services was admissible because the service was used to maintain employee payroll records, back-up data and pay slip generation, functions treated as part of proper accounting and upkeep of tax records. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used in relation to business activities, including accounting, auditing and financing, and payroll processing was regarded as connected with accounting and necessary for maintaining accounts. The disallowance was therefore unsustainable, and the service qualified as an input service. Case-Laws Central Excise Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332273