https://www.taxtmi.com/caselaws?id=443023 Dispute concerns CENVAT credit eligibility of various input services based on nexus with output services. Commercial industrial construction service credit for pre-01.04.2011 period largely admissible while Rs.207 was disallowed. Photocopy and repair service credits of Rs.32,795 and Rs.3,658 respectively were admissible. Renting of property credit of Rs.3,70,800 was not contested and was reversed, producing a total disallowance of Rs.3,71,007. Customs clearance and tour travel service credits were held prima facie admissible but require remand to the Adjudicating Authority for calculation based on invoices and evidence; penalties were held inapplicable due to lack of intent to evade duty. en-us Thu, 14 Sep 2023 00:00:00 +0530 Fri, 23 Jan 2026 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443023 Dispute concerns CENVAT credit eligibility of various input services based on nexus with output services. Commercial industrial construction service credit for pre-01.04.2011 period largely admissible while Rs.207 was disallowed. Photocopy and repair service credits of Rs.32,795 and Rs.3,658 respectively were admissible. Renting of property credit of Rs.3,70,800 was not contested and was reversed, producing a total disallowance of Rs.3,71,007. Customs clearance and tour travel service credits were held prima facie admissible but require remand to the Adjudicating Authority for calculation based on invoices and evidence; penalties were held inapplicable due to lack of intent to evade duty. Case-Laws Central Excise Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443023