https://www.taxtmi.com/forum/issue?id=114730 Audit found Head Post Office availed cenvat credit for periods beyond the limitation. Courier agency services qualified as input service under Rule 2(l), insurance services were excluded, and eligibility depends on an input-output nexus. The department's position is that credits claimed beyond the limitation must be reversed and recovered with interest and penalty, subject to case-specific proof of nexus. en-us Wed, 06 Mar 2019 19:00:58 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114730 Audit found Head Post Office availed cenvat credit for periods beyond the limitation. Courier agency services qualified as input service under Rule 2(l), insurance services were excluded, and eligibility depends on an input-output nexus. The department's position is that credits claimed beyond the limitation must be reversed and recovered with interest and penalty, subject to case-specific proof of nexus. Discussion-Forum Service Tax Wed, 06 Mar 2019 19:00:58 +0530 https://www.taxtmi.com/forum/issue?id=114730