https://www.taxtmi.com/caselaws?id=787120 Cenvat credit on listed input services is admissible in principle under Rule 2(l) of the Cenvat Credit Rules, 2004 where services satisfy a direct or indirect nexus with manufacture or business and are not caught by post 2011 exclusionary clauses; rent a cab services are excluded. Final allowance requires documentary verification of invoices, receipt, nexus and factual classification against exclusionary limbs, and the matter is remanded to the adjudicating authority for limited verification and consequential determination of credit, interest and penalties within three months. en-us Mon, 23 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787120 Cenvat credit on listed input services is admissible in principle under Rule 2(l) of the Cenvat Credit Rules, 2004 where services satisfy a direct or indirect nexus with manufacture or business and are not caught by post 2011 exclusionary clauses; rent a cab services are excluded. Final allowance requires documentary verification of invoices, receipt, nexus and factual classification against exclusionary limbs, and the matter is remanded to the adjudicating authority for limited verification and consequential determination of credit, interest and penalties within three months. Case-Laws Central Excise Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787120