https://www.taxtmi.com/caselaws?id=332315 CENVAT credit was treated as admissible on input services used in the assessee's manufacturing operations where a direct nexus with business activity or factory functioning was shown. For periods before 01.04.2011, services used in or in relation to manufacture were covered by the wider input service definition and remained credit eligible. For services after 01.04.2011, medical insurance, public liability insurance, gardening maintenance and employee-verification services were accepted because they were compulsory, statutorily required, or otherwise essential to running the factory. The assessee was therefore held entitled to credit on the disputed services, and the Revenue's challenge failed. en-us Fri, 08 Jul 2016 00:00:00 +0530 Sat, 25 Feb 2017 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332315 CENVAT credit was treated as admissible on input services used in the assessee's manufacturing operations where a direct nexus with business activity or factory functioning was shown. For periods before 01.04.2011, services used in or in relation to manufacture were covered by the wider input service definition and remained credit eligible. For services after 01.04.2011, medical insurance, public liability insurance, gardening maintenance and employee-verification services were accepted because they were compulsory, statutorily required, or otherwise essential to running the factory. The assessee was therefore held entitled to credit on the disputed services, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332315