https://www.taxtmi.com/caselaws?id=785704 The note addresses CENVAT credit entitlement for business support services, emphasizing that services taxable under the Finance Act cannot be physically mapped like goods and are determined by the consideration as quid pro quo, and where service tax was shown on invoices and deposited by the service provider, credit was permitted. It distinguishes earlier precedents concerned with inputs and non-excisable goods and with nexus of services to manufacture, noting those authorities are inapposite to disputes about existence of a taxable service. The practical effect described is restoration of credit entitlement and setting aside of the impugned denial. en-us Thu, 22 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 10:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785704 The note addresses CENVAT credit entitlement for business support services, emphasizing that services taxable under the Finance Act cannot be physically mapped like goods and are determined by the consideration as quid pro quo, and where service tax was shown on invoices and deposited by the service provider, credit was permitted. It distinguishes earlier precedents concerned with inputs and non-excisable goods and with nexus of services to manufacture, noting those authorities are inapposite to disputes about existence of a taxable service. The practical effect described is restoration of credit entitlement and setting aside of the impugned denial. Case-Laws Central Excise Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785704