https://www.taxtmi.com/caselaws?id=275008 The appellant was successful in their appeal against the denial of Cenvat credit on group insurance, outdoor catering service, and air travel agent service under Rule 2(l) of the Cenvat Credit Rules. The court held that these services were essential for business operations and did not fall under the exclusion clause for personal use. However, the denial of Cenvat credit for club membership service was upheld due to its insignificant nature. The appellant was granted Cenvat credit for the specified services based on the analysis provided. en-us Mon, 05 Feb 2018 00:00:00 +0530 Fri, 14 Sep 2018 05:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275008 The appellant was successful in their appeal against the denial of Cenvat credit on group insurance, outdoor catering service, and air travel agent service under Rule 2(l) of the Cenvat Credit Rules. The court held that these services were essential for business operations and did not fall under the exclusion clause for personal use. However, the denial of Cenvat credit for club membership service was upheld due to its insignificant nature. The appellant was granted Cenvat credit for the specified services based on the analysis provided. Case-Laws Central Excise Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275008