https://www.taxtmi.com/caselaws?id=784070 CENVAT credit eligibility under Rule 2(l) of the CENVAT Credit Rules, 2004 was examined for multiple input services. Credit on construction services used for repair/maintenance within office premises was allowed because such services fall within the inclusive limb of Rule 2(l) and the department could not selectively dispute a position accepted for earlier periods; the denial was set aside. Credit on health club/fitness services was allowed as the services were company-billed, linked to employee wellness required for 24x7 output service operations, and not personal consumption; the denial was set aside. Credit on restaurant/air-conditioned restaurant services was allowed on nexus where applicable, and any demand for 2015-16 was held time-barred absent grounds for extended limitation; recovery failed. Certain excluded/non-nexus services (including rent-a-cab and specified others) aggregating to a small amount were held ineligible; appeal partly allowed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784070 CENVAT credit eligibility under Rule 2(l) of the CENVAT Credit Rules, 2004 was examined for multiple input services. Credit on construction services used for repair/maintenance within office premises was allowed because such services fall within the inclusive limb of Rule 2(l) and the department could not selectively dispute a position accepted for earlier periods; the denial was set aside. Credit on health club/fitness services was allowed as the services were company-billed, linked to employee wellness required for 24x7 output service operations, and not personal consumption; the denial was set aside. Credit on restaurant/air-conditioned restaurant services was allowed on nexus where applicable, and any demand for 2015-16 was held time-barred absent grounds for extended limitation; recovery failed. Certain excluded/non-nexus services (including rent-a-cab and specified others) aggregating to a small amount were held ineligible; appeal partly allowed. Case-Laws Service Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784070