https://www.taxtmi.com/caselaws?id=786751 The note addresses whether services for factory, colony and related facilities qualify as input services under Rule 2(l) of the Cenvat Credit Rules, 2004 and whether demands raised invoking extended limitation are sustainable. It states the legal principle that services used directly or indirectly in or in relation to manufacture - including residential colony, guest house, security, repair, storage construction and rent-a-cab ensuring workforce availability and uninterrupted operation - qualify as input services, and concludes such CENVAT credit availed prior to 01.04.2011 is allowable; it further finds the extended-period demand unsustainable on the facts and communications considered. en-us Fri, 23 Jan 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786751 The note addresses whether services for factory, colony and related facilities qualify as input services under Rule 2(l) of the Cenvat Credit Rules, 2004 and whether demands raised invoking extended limitation are sustainable. It states the legal principle that services used directly or indirectly in or in relation to manufacture - including residential colony, guest house, security, repair, storage construction and rent-a-cab ensuring workforce availability and uninterrupted operation - qualify as input services, and concludes such CENVAT credit availed prior to 01.04.2011 is allowable; it further finds the extended-period demand unsustainable on the facts and communications considered. Case-Laws Central Excise Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786751