https://www.taxtmi.com/caselaws?id=775267 CENVAT credit under Rule 2(l) of the CENVAT Credit Rules, 2004 was confined to services used directly or indirectly in or in relation to manufacture, including services within the inclusive limb, unless specifically excluded. Credit was also recognised as inconsistent with the department's contrary stand where substantially similar services had already been accepted for a subsequent period. However, air travel agent, foreign exchange, health service and outdoor catering services fell within the exclusion for personal use or consumption, so credit was denied on those items. The result was allowance of credit on eligible input services and disallowance only for the excluded services. en-us Mon, 21 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775267 CENVAT credit under Rule 2(l) of the CENVAT Credit Rules, 2004 was confined to services used directly or indirectly in or in relation to manufacture, including services within the inclusive limb, unless specifically excluded. Credit was also recognised as inconsistent with the department's contrary stand where substantially similar services had already been accepted for a subsequent period. However, air travel agent, foreign exchange, health service and outdoor catering services fell within the exclusion for personal use or consumption, so credit was denied on those items. The result was allowance of credit on eligible input services and disallowance only for the excluded services. Case-Laws Central Excise Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775267