https://www.taxtmi.com/caselaws?id=786761 Admissibility of Cenvat credit was determined by applying the definition of input service and the integral-connection test: cleaning/housekeeping, outdoor catering and rent-a-cab services qualify as input services when they are integrally connected to provision of output services, and therefore Cenvat credit on those services is allowed and the related demand unsustainable. Separately, invocation of the extended period of limitation requires suppression of facts with intent to evade tax; on the facts there was no such suppression and the extended limitation is not attracted, so the demand for the earlier period is time-barred. en-us Wed, 24 Sep 2025 00:00:00 +0530 Thu, 19 Feb 2026 07:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786761 Admissibility of Cenvat credit was determined by applying the definition of input service and the integral-connection test: cleaning/housekeeping, outdoor catering and rent-a-cab services qualify as input services when they are integrally connected to provision of output services, and therefore Cenvat credit on those services is allowed and the related demand unsustainable. Separately, invocation of the extended period of limitation requires suppression of facts with intent to evade tax; on the facts there was no such suppression and the extended limitation is not attracted, so the demand for the earlier period is time-barred. Case-Laws Service Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786761