https://www.taxtmi.com/caselaws?id=365621 Cenvat credit was treated as admissible for Business Support, Outdoor Catering, Commercial or Industrial Construction, Custom House Agent, pre-amendment Goods Transport by Road, Manpower Recruitment and Supply, and Management, Maintenance or Repair services because they were used in business operations, factory set-up, export clearance at the place of removal, or maintenance essential for manufacture. Credit on Courier Service used for outward transportation after 01.04.2008 was held inadmissible under the amended input service definition, so that credit and interest were sustained. Penalty was not imposed, as the dispute was one of interpretation and prior judicial views had supported the assessee before the legal position was settled. en-us Wed, 01 Aug 2018 00:00:00 +0530 Mon, 20 Aug 2018 21:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365621 Cenvat credit was treated as admissible for Business Support, Outdoor Catering, Commercial or Industrial Construction, Custom House Agent, pre-amendment Goods Transport by Road, Manpower Recruitment and Supply, and Management, Maintenance or Repair services because they were used in business operations, factory set-up, export clearance at the place of removal, or maintenance essential for manufacture. Credit on Courier Service used for outward transportation after 01.04.2008 was held inadmissible under the amended input service definition, so that credit and interest were sustained. Penalty was not imposed, as the dispute was one of interpretation and prior judicial views had supported the assessee before the legal position was settled. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365621