https://www.taxtmi.com/caselaws?id=335067 Cenvat credit was treated as admissible where the services had a direct business nexus with manufacture and clearance of goods. Clearing and forwarding agency services used for procurement of inputs and export of finished goods were covered as input services, with export clearance linked to the port of export. Transit insurance for finished goods was also treated as eligible because it supported business clearance and movement of goods. Repair and maintenance of company-owned motor vehicles used in business operations was likewise considered creditable, even if the Managing Director used the vehicles, because ownership and business connection remained with the company. en-us Mon, 25 Apr 2016 00:00:00 +0530 Fri, 25 Nov 2016 12:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335067 Cenvat credit was treated as admissible where the services had a direct business nexus with manufacture and clearance of goods. Clearing and forwarding agency services used for procurement of inputs and export of finished goods were covered as input services, with export clearance linked to the port of export. Transit insurance for finished goods was also treated as eligible because it supported business clearance and movement of goods. Repair and maintenance of company-owned motor vehicles used in business operations was likewise considered creditable, even if the Managing Director used the vehicles, because ownership and business connection remained with the company. Case-Laws Central Excise Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335067