https://www.taxtmi.com/caselaws?id=768652 CENVAT credit on refinery-related input services was allowed where the services had a direct or indirect nexus with manufacture or fell within the inclusive limb of Rule 2(l), including employee medical insurance required by statute, CISF-related security insurance, garden maintenance for compliance, document search and underwater diving. Credit was denied for outdoor catering and other services found to be unconnected with manufacturing operations or otherwise excluded. Penalty and interest were not sustained on credit voluntarily reversed before the show cause notice, because the record showed sufficient credit balance and no actual utilisation of the disputed amount. en-us Mon, 07 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768652 CENVAT credit on refinery-related input services was allowed where the services had a direct or indirect nexus with manufacture or fell within the inclusive limb of Rule 2(l), including employee medical insurance required by statute, CISF-related security insurance, garden maintenance for compliance, document search and underwater diving. Credit was denied for outdoor catering and other services found to be unconnected with manufacturing operations or otherwise excluded. Penalty and interest were not sustained on credit voluntarily reversed before the show cause notice, because the record showed sufficient credit balance and no actual utilisation of the disputed amount. Case-Laws Central Excise Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768652