https://www.taxtmi.com/caselaws?id=353514 Cenvat credit under the then-applicable input service definition was examined for employee mediclaim, factory maintenance and welfare-related services. Credit on mediclaim or medical insurance for employees was not conclusively allowed because the policies also covered families and a personal-use element could not be excluded, though statutory insurance coverage for factory employees could support eligibility on proof. Services linked to grass cutting, garden maintenance and removal of honeycomb were treated as integrally connected with factory maintenance and safety, so credit was allowed. Credit for PCC work on pipeline laying was denied for lack of documentary nexus, while internal road repair was remanded for fresh consideration due to inadequate reasoning. Republic Day celebration was treated as a welfare activity outside input service scope. en-us Wed, 29 Nov 2017 00:00:00 +0530 Sat, 06 Jan 2018 07:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353514 Cenvat credit under the then-applicable input service definition was examined for employee mediclaim, factory maintenance and welfare-related services. Credit on mediclaim or medical insurance for employees was not conclusively allowed because the policies also covered families and a personal-use element could not be excluded, though statutory insurance coverage for factory employees could support eligibility on proof. Services linked to grass cutting, garden maintenance and removal of honeycomb were treated as integrally connected with factory maintenance and safety, so credit was allowed. Credit for PCC work on pipeline laying was denied for lack of documentary nexus, while internal road repair was remanded for fresh consideration due to inadequate reasoning. Republic Day celebration was treated as a welfare activity outside input service scope. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353514