https://www.taxtmi.com/caselaws?id=196496 Rule 2(l) of the Cenvat Credit Rules, 2004 was applied broadly to treat services used directly or indirectly in relation to manufacture and business activities as input services. On that basis, auction service, insurance service, outdoor catering service, rent-a-cab service, and outward transportation from the factory to the consumer were treated as eligible for Cenvat credit, including transport up to the place of removal. The objection based on excise duty on the freight element was considered irrelevant and, in any event, not raised in the show cause notice. The disallowance was set aside in favour of the assessee. en-us Fri, 14 Oct 2016 00:00:00 +0530 Sun, 03 Dec 2017 10:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196496 Rule 2(l) of the Cenvat Credit Rules, 2004 was applied broadly to treat services used directly or indirectly in relation to manufacture and business activities as input services. On that basis, auction service, insurance service, outdoor catering service, rent-a-cab service, and outward transportation from the factory to the consumer were treated as eligible for Cenvat credit, including transport up to the place of removal. The objection based on excise duty on the freight element was considered irrelevant and, in any event, not raised in the show cause notice. The disallowance was set aside in favour of the assessee. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196496