https://www.taxtmi.com/caselaws?id=332277 Cenvat credit was treated as admissible on commissioning and installation, housekeeping, air travel and rent-a-cab services because each was integrally connected with manufacturing activity, business operations or statutory compliance. Commissioning and installation were regarded as part of making the final product operational at the customer's premises. Housekeeping was accepted as necessary for compliance with the Factories Act and maintenance of the factory, while air travel was used by executives for business purposes rather than personal consumption. Rent-a-cab services were accepted as employee transport for installation work forming part of the delivery process. On that basis, the credit was allowed and the penalty was unsustainable. en-us Thu, 08 Sep 2016 00:00:00 +0530 Mon, 10 Apr 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332277 Cenvat credit was treated as admissible on commissioning and installation, housekeeping, air travel and rent-a-cab services because each was integrally connected with manufacturing activity, business operations or statutory compliance. Commissioning and installation were regarded as part of making the final product operational at the customer's premises. Housekeeping was accepted as necessary for compliance with the Factories Act and maintenance of the factory, while air travel was used by executives for business purposes rather than personal consumption. Rent-a-cab services were accepted as employee transport for installation work forming part of the delivery process. On that basis, the credit was allowed and the penalty was unsustainable. Case-Laws Service Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332277