https://www.taxtmi.com/caselaws?id=786199 Definition of input service under Rule 2(l) turns on nexus with manufacture and the contractual place of removal; escort/security services may qualify as input services if removal extends beyond the factory gate, but admissibility is remanded for verification of contractual terms and decided in line with Supreme Court precedents and CBIC guidance. Transport coordination for employee movement is inadmissible as input service from 01.04.2011 and disallowance is upheld. Services for collection of C Forms and payment recovery are post removal commercial activities and inadmissible for the entire period. Civil/works contract services are remanded to determine whether they are repairs (admissible) or construction (excluded). Extended limitation is invoked for deliberate inadmissible availments; interest and penalty to be recomputed on remand. en-us Wed, 04 Feb 2026 00:00:00 +0530 Mon, 09 Feb 2026 09:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786199 Definition of input service under Rule 2(l) turns on nexus with manufacture and the contractual place of removal; escort/security services may qualify as input services if removal extends beyond the factory gate, but admissibility is remanded for verification of contractual terms and decided in line with Supreme Court precedents and CBIC guidance. Transport coordination for employee movement is inadmissible as input service from 01.04.2011 and disallowance is upheld. Services for collection of C Forms and payment recovery are post removal commercial activities and inadmissible for the entire period. Civil/works contract services are remanded to determine whether they are repairs (admissible) or construction (excluded). Extended limitation is invoked for deliberate inadmissible availments; interest and penalty to be recomputed on remand. Case-Laws Central Excise Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786199