https://www.taxtmi.com/caselaws?id=786751 CENVAT credit under Rule 2(l) of the Cenvat Credit Rules, 2004 extends to services directly or indirectly connected with manufacturing and clearance of final products. For periods before 1 April 2011, construction and upkeep of residential colonies, guest houses, classrooms, security, plant repairs, storage or silo facilities, and operational rent-a-cab services may qualify as input services where they secure workforce availability and uninterrupted factory operations, particularly at remote locations. Credit eligibility depends on establishing an intrinsic nexus with manufacture. Extended limitation may not sustain a demand where audit communications and available records disclosed the relevant credit claims and the demand was issued beyond the normal period. 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 CENVAT credit under Rule 2(l) of the Cenvat Credit Rules, 2004 extends to services directly or indirectly connected with manufacturing and clearance of final products. For periods before 1 April 2011, construction and upkeep of residential colonies, guest houses, classrooms, security, plant repairs, storage or silo facilities, and operational rent-a-cab services may qualify as input services where they secure workforce availability and uninterrupted factory operations, particularly at remote locations. Credit eligibility depends on establishing an intrinsic nexus with manufacture. Extended limitation may not sustain a demand where audit communications and available records disclosed the relevant credit claims and the demand was issued beyond the normal period. Case-Laws Central Excise Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786751