https://www.taxtmi.com/caselaws?id=422778 Cenvat credit was stated to be admissible on construction and architectural services where the services were used for repair and renovation of an existing factory building and plant, because the exclusion for construction-related services was said to apply to initial setting up, not to repair or renovation of an existing unit. Credit was also stated to be admissible on insurance-related services, including group mediclaim, group personal accident, and motor vehicle insurance, where they were treated as employee-welfare and business-linked services with nexus to manufacture rather than personal consumption. The disputed disallowance, demand, penalty, and interest were said to be set aside on those issues. en-us Fri, 20 May 2022 00:00:00 +0530 Thu, 30 Apr 2026 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422778 Cenvat credit was stated to be admissible on construction and architectural services where the services were used for repair and renovation of an existing factory building and plant, because the exclusion for construction-related services was said to apply to initial setting up, not to repair or renovation of an existing unit. Credit was also stated to be admissible on insurance-related services, including group mediclaim, group personal accident, and motor vehicle insurance, where they were treated as employee-welfare and business-linked services with nexus to manufacture rather than personal consumption. The disputed disallowance, demand, penalty, and interest were said to be set aside on those issues. Case-Laws Central Excise Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422778