https://www.taxtmi.com/caselaws?id=786856 CENVAT credit on commissioning and installation services requires contractual evidence showing that installation formed part of a composite supply; admissibility must be determined after verification of contracts or purchase orders. Rent-a-cab services used for employee transport fall within the post-amendment travel-related exclusions and do not qualify as input services. Air travel and tour expenses may qualify where records establish a bona fide business nexus, including sales, customer coordination or installation supervision. For services common to dutiable manufacture and exempt trading, Rule 6 requires proportionate reversal rather than wholesale denial of credit. Interest and penalty depend on the final determination of credit eligibility and reversal. 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 CENVAT credit on commissioning and installation services requires contractual evidence showing that installation formed part of a composite supply; admissibility must be determined after verification of contracts or purchase orders. Rent-a-cab services used for employee transport fall within the post-amendment travel-related exclusions and do not qualify as input services. Air travel and tour expenses may qualify where records establish a bona fide business nexus, including sales, customer coordination or installation supervision. For services common to dutiable manufacture and exempt trading, Rule 6 requires proportionate reversal rather than wholesale denial of credit. Interest and penalty depend on the final determination of credit eligibility and reversal. Case-Laws Central Excise Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786856