https://www.taxtmi.com/caselaws?id=443020 Rule 2(l) was applied broadly to hold that, for the relevant pre-01.04.2011 period, services used directly or indirectly in relation to manufacture and business activities qualified as input services. Commercial and Industrial Construction Service used for setting up the factory was covered because the later exclusion of construction services showed such credit had been available earlier. Rent-a-Cab Service for employee transport, Outdoor Catering Service for workers, and Real Estate Agent Service for arranging residential accommodation for management were also treated as having a sufficient business nexus. The disputed denial of CENVAT credit on all four services was therefore not sustainable. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443020 Rule 2(l) was applied broadly to hold that, for the relevant pre-01.04.2011 period, services used directly or indirectly in relation to manufacture and business activities qualified as input services. Commercial and Industrial Construction Service used for setting up the factory was covered because the later exclusion of construction services showed such credit had been available earlier. Rent-a-Cab Service for employee transport, Outdoor Catering Service for workers, and Real Estate Agent Service for arranging residential accommodation for management were also treated as having a sufficient business nexus. The disputed denial of CENVAT credit on all four services was therefore not sustainable. Case-Laws Central Excise Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443020