https://www.taxtmi.com/caselaws?id=786747 Services used to meet statutory factory obligations, including AMC of water coolers and housekeeping, cleaning, maintenance and repair services for the canteen, were treated as input services because they had an indirect nexus with manufacture and fell within the inclusive part of Rule 2(l) of the CENVAT Credit Rules, 2004; credit was therefore admissible. Works contract, construction and architectural services used for repair, renovation and modernisation of factory premises were also held eligible, because they related to maintenance and improvement of the existing factory and were not covered by the exclusion for new construction; credit was therefore admissible. The denial of CENVAT credit on both sets of services was held unsustainable. en-us Tue, 19 Aug 2025 00:00:00 +0530 Thu, 19 Feb 2026 07:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786747 Services used to meet statutory factory obligations, including AMC of water coolers and housekeeping, cleaning, maintenance and repair services for the canteen, were treated as input services because they had an indirect nexus with manufacture and fell within the inclusive part of Rule 2(l) of the CENVAT Credit Rules, 2004; credit was therefore admissible. Works contract, construction and architectural services used for repair, renovation and modernisation of factory premises were also held eligible, because they related to maintenance and improvement of the existing factory and were not covered by the exclusion for new construction; credit was therefore admissible. The denial of CENVAT credit on both sets of services was held unsustainable. Case-Laws Central Excise Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786747