https://www.taxtmi.com/caselaws?id=353682 Input service credit was held inadmissible where the service fell within the express exclusions for personal use or consumption of employees, even if a broader nexus with manufacturing was claimed. Credit on fireproofing, waterproofing and dismantling services was allowed because those activities were treated as maintenance of existing refinery structures rather than construction or works contract services. Credit on help desk services for repairs at the residential colony was denied as colony maintenance was not linked to manufacturing and was primarily for personal purposes. Credit on employee training relating to investment and pension plans was also denied on the same exclusionary basis. The medical-centre credit issue was remanded for fresh factual determination on location and primary use. en-us Thu, 28 Dec 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353682 Input service credit was held inadmissible where the service fell within the express exclusions for personal use or consumption of employees, even if a broader nexus with manufacturing was claimed. Credit on fireproofing, waterproofing and dismantling services was allowed because those activities were treated as maintenance of existing refinery structures rather than construction or works contract services. Credit on help desk services for repairs at the residential colony was denied as colony maintenance was not linked to manufacturing and was primarily for personal purposes. Credit on employee training relating to investment and pension plans was also denied on the same exclusionary basis. The medical-centre credit issue was remanded for fresh factual determination on location and primary use. Case-Laws Central Excise Thu, 28 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353682