https://www.taxtmi.com/caselaws?id=405461 Rule 2(l) of the CENVAT Credit Rules, 2004 was applied to distinguish services used for statutory or business-linked purposes from services of personal consumption. Outdoor catering credit was allowed where the canteen was maintained to meet a factory law requirement and no employee recovery was made. Air travel, rail travel and tour operator credit was not finally denied; limited verification was directed on whether the travel was for business purposes. Courier service and club and association service were treated as eligible input services on the facts, as they were linked to goods movement and office premises rather than personal use. en-us Fri, 19 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405461 Rule 2(l) of the CENVAT Credit Rules, 2004 was applied to distinguish services used for statutory or business-linked purposes from services of personal consumption. Outdoor catering credit was allowed where the canteen was maintained to meet a factory law requirement and no employee recovery was made. Air travel, rail travel and tour operator credit was not finally denied; limited verification was directed on whether the travel was for business purposes. Courier service and club and association service were treated as eligible input services on the facts, as they were linked to goods movement and office premises rather than personal use. Case-Laws Central Excise Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405461