https://www.taxtmi.com/caselaws?id=343880 Cenvat credit on disputed input services was examined under Rule 2(l) of the Cenvat Credit Rules, 2004, with the Tribunal treating services connected with the manufacturing business as eligible where they had the requisite nexus with business activity. Commercial and Industrial Construction, Interior Decorator, Outdoor Caterer, Air Travel Agent, Tour Operator, Cable Operator, and Club or Association membership services were all found, on the cited precedents and the facts before the Tribunal, to be integrally connected with the manufacturer's business and therefore admissible as input services. The departmental challenge was not sustained, and credit was allowed on all disputed services. en-us Fri, 31 Mar 2017 00:00:00 +0530 Sat, 03 Jun 2017 06:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343880 Cenvat credit on disputed input services was examined under Rule 2(l) of the Cenvat Credit Rules, 2004, with the Tribunal treating services connected with the manufacturing business as eligible where they had the requisite nexus with business activity. Commercial and Industrial Construction, Interior Decorator, Outdoor Caterer, Air Travel Agent, Tour Operator, Cable Operator, and Club or Association membership services were all found, on the cited precedents and the facts before the Tribunal, to be integrally connected with the manufacturer's business and therefore admissible as input services. The departmental challenge was not sustained, and credit was allowed on all disputed services. Case-Laws Central Excise Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343880