https://www.taxtmi.com/caselaws?id=784396 CENVAT credit on disputed input services was denied on the ground of ineligibility under Rule 2(l) of the CENVAT Credit Rules, 2004. The Tribunal held that credit on civil construction and outdoor catering services received and invoiced prior to 31.03.2011 remained admissible, relying on the 29.04.2011 Board Circular clarifying pre-01.04.2011 completion and consistent Tribunal precedent; the disallowance was set aside. It further held that maintenance of an external power grid and of a railway track used for inward/outward movement had a direct nexus with manufacture and, the track being capital goods per SC, qualified for credit; the disallowances were set aside. Township maintenance, travel agency, and interior decoration services were treated as relating to manufacturing activities; credit was allowed. As there was full disclosure in returns/audit, extended limitation and penalty were held inapplicable; penalty was set aside and the appeal allowed. en-us Thu, 04 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 08:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784396 CENVAT credit on disputed input services was denied on the ground of ineligibility under Rule 2(l) of the CENVAT Credit Rules, 2004. The Tribunal held that credit on civil construction and outdoor catering services received and invoiced prior to 31.03.2011 remained admissible, relying on the 29.04.2011 Board Circular clarifying pre-01.04.2011 completion and consistent Tribunal precedent; the disallowance was set aside. It further held that maintenance of an external power grid and of a railway track used for inward/outward movement had a direct nexus with manufacture and, the track being capital goods per SC, qualified for credit; the disallowances were set aside. Township maintenance, travel agency, and interior decoration services were treated as relating to manufacturing activities; credit was allowed. As there was full disclosure in returns/audit, extended limitation and penalty were held inapplicable; penalty was set aside and the appeal allowed. Case-Laws Central Excise Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784396