https://www.taxtmi.com/caselaws?id=34927 Cenvat credit may be available for goods and services used in manufacture or business operations where a sufficient functional nexus exists. Items such as Colomony Powder and welding electrodes used for repair and maintenance of moulds, dies, plant and machinery, and plastic crates or pallets used for internal movement of materials within the factory were treated as eligible. Input services including taxi service, mobile phones, and telephones were also regarded as admissible when used by employees and managers for business-related activity. Where the credit disallowance failed on all disputed items, the consequential penalty could not survive. en-us Fri, 05 Jun 2009 00:00:00 +0530 Mon, 14 Jun 2010 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34927 Cenvat credit may be available for goods and services used in manufacture or business operations where a sufficient functional nexus exists. Items such as Colomony Powder and welding electrodes used for repair and maintenance of moulds, dies, plant and machinery, and plastic crates or pallets used for internal movement of materials within the factory were treated as eligible. Input services including taxi service, mobile phones, and telephones were also regarded as admissible when used by employees and managers for business-related activity. Where the credit disallowance failed on all disputed items, the consequential penalty could not survive. Case-Laws Service Tax Fri, 05 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34927