https://www.taxtmi.com/caselaws?id=284721 Cenvat credit was held admissible on services used for housekeeping, canteen cleaning, plant maintenance, paper collection, internal delivery, recording and sorting, and conveyance hiring because they had a sufficient nexus with manufacturing operations. The disallowance was found unsustainable where the lower authority had rejected credit on a broad view without examining the services' relevance, integrality, or indispensability to the business activity. Services connected with canteen upkeep required under factory law and maintenance of the drum plant were treated as operational inputs, and in the absence of cogent evidence that the services were not essential, denial of credit was not justified. en-us Fri, 14 Oct 2016 00:00:00 +0530 Tue, 05 Apr 2022 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284721 Cenvat credit was held admissible on services used for housekeeping, canteen cleaning, plant maintenance, paper collection, internal delivery, recording and sorting, and conveyance hiring because they had a sufficient nexus with manufacturing operations. The disallowance was found unsustainable where the lower authority had rejected credit on a broad view without examining the services' relevance, integrality, or indispensability to the business activity. Services connected with canteen upkeep required under factory law and maintenance of the drum plant were treated as operational inputs, and in the absence of cogent evidence that the services were not essential, denial of credit was not justified. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284721