https://www.taxtmi.com/caselaws?id=786856 The article addresses admissibility of CENVAT credit on commissioning/installation, travel (air, rent-a-cab, tours), common services under Rule 6, and related interest/penalty. It explains that commissioning/installation may qualify as input services where contractual documents show a composite supply nexus, but absent such documents the matter requires remand for factual verification. Travel exclusions in the amended definition bar rent-a-cab for employee transport, while air travel and tour expenses remain allowable only upon documentary proof of business nexus. Common services shared with exempt trading require proportionate reversal under Rule 6. Interest and penalty are consequential and must be re-determined after remand. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786856 The article addresses admissibility of CENVAT credit on commissioning/installation, travel (air, rent-a-cab, tours), common services under Rule 6, and related interest/penalty. It explains that commissioning/installation may qualify as input services where contractual documents show a composite supply nexus, but absent such documents the matter requires remand for factual verification. Travel exclusions in the amended definition bar rent-a-cab for employee transport, while air travel and tour expenses remain allowable only upon documentary proof of business nexus. Common services shared with exempt trading require proportionate reversal under Rule 6. Interest and penalty are consequential and must be re-determined after remand. Case-Laws Central Excise Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786856