https://www.taxtmi.com/caselaws?id=434425 Input service under Rule 2(l) of the Cenvat Credit Rules, 2004 was treated as covering services used directly or indirectly in relation to manufacture, clearance of final products, or business activity. Professional, legal, audit, training, civil construction, analytical, transport, garden maintenance, consulting, clearing and forwarding, godown, and staff welfare services were each found to have the required nexus where they supported statutory compliance, pollution-control obligations, employee training, restructuring, or post-manufacture sale operations. On that basis, the disputed Cenvat credit was regarded as admissible and denial of credit was not justified. en-us Thu, 16 Feb 2023 00:00:00 +0530 Fri, 24 Feb 2023 09:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434425 Input service under Rule 2(l) of the Cenvat Credit Rules, 2004 was treated as covering services used directly or indirectly in relation to manufacture, clearance of final products, or business activity. Professional, legal, audit, training, civil construction, analytical, transport, garden maintenance, consulting, clearing and forwarding, godown, and staff welfare services were each found to have the required nexus where they supported statutory compliance, pollution-control obligations, employee training, restructuring, or post-manufacture sale operations. On that basis, the disputed Cenvat credit was regarded as admissible and denial of credit was not justified. Case-Laws Central Excise Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434425