https://www.taxtmi.com/caselaws?id=784127 CENVAT credit on Air Travel Agent, Rail Travel Agent and Club or Association services was held admissible as input services because they were used directly or indirectly in relation to manufacturing and sale/business activities, and the denial lacked legal basis under the settled Tribunal jurisprudence; the related demand, interest and penalty were set aside. Credit on Real Estate Agent service was also held admissible because the service was used for business-related purposes such as storage arrangements through depots/godowns and accommodation supporting procurement and sales functions, and was not excludable merely for not being part of the manufacturing process; the related demand, interest and penalty were set aside. Credit on Outdoor Catering service was disallowed post-01.04.2011 as falling within the statutory exclusion, warranting recovery with interest and penalty; the demand was upheld to that extent, and the appeal was allowed in part. en-us Tue, 14 Oct 2025 00:00:00 +0530 Mon, 29 Dec 2025 11:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784127 CENVAT credit on Air Travel Agent, Rail Travel Agent and Club or Association services was held admissible as input services because they were used directly or indirectly in relation to manufacturing and sale/business activities, and the denial lacked legal basis under the settled Tribunal jurisprudence; the related demand, interest and penalty were set aside. Credit on Real Estate Agent service was also held admissible because the service was used for business-related purposes such as storage arrangements through depots/godowns and accommodation supporting procurement and sales functions, and was not excludable merely for not being part of the manufacturing process; the related demand, interest and penalty were set aside. Credit on Outdoor Catering service was disallowed post-01.04.2011 as falling within the statutory exclusion, warranting recovery with interest and penalty; the demand was upheld to that extent, and the appeal was allowed in part. Case-Laws Central Excise Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784127