https://www.taxtmi.com/caselaws?id=411451 CENVAT credit under Rule 2(l) was considered admissible for export-related services used up to the place of removal, including CHA clearing, terminal handling, material handling, bank commission treated as financing-related input service, and courier services treated as business-related input services. Credit on aviation charges for executive and employee travel was held inadmissible for the pre-2011 period because those services were not shown to satisfy the then-prevailing nexus with manufacture or clearance of final products. On limitation and penalty, the text notes that penalties cannot survive where the demand basis fails and the statutory conditions for their imposition are not established. en-us Wed, 04 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 09:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411451 CENVAT credit under Rule 2(l) was considered admissible for export-related services used up to the place of removal, including CHA clearing, terminal handling, material handling, bank commission treated as financing-related input service, and courier services treated as business-related input services. Credit on aviation charges for executive and employee travel was held inadmissible for the pre-2011 period because those services were not shown to satisfy the then-prevailing nexus with manufacture or clearance of final products. On limitation and penalty, the text notes that penalties cannot survive where the demand basis fails and the statutory conditions for their imposition are not established. Case-Laws Central Excise Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411451