https://www.taxtmi.com/caselaws?id=753524 Cenvat credit remained available on insurance service and air travel agency service where they were used for employees' business travel and project-related work in providing exported IT services. The amended exclusion in Rule 2(l) of the Cenvat Credit Rules, 2004 did not apply because the services were not shown to be for personal use or consumption of employees. Services with a direct business nexus and used in the course of providing output services continued to qualify as input services, so denial of credit was unsustainable. en-us Mon, 03 Jun 2024 00:00:00 +0530 Tue, 04 Jun 2024 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753524 Cenvat credit remained available on insurance service and air travel agency service where they were used for employees' business travel and project-related work in providing exported IT services. The amended exclusion in Rule 2(l) of the Cenvat Credit Rules, 2004 did not apply because the services were not shown to be for personal use or consumption of employees. Services with a direct business nexus and used in the course of providing output services continued to qualify as input services, so denial of credit was unsustainable. Case-Laws Service Tax Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753524