https://www.taxtmi.com/caselaws?id=787188 Cenvat credit is allowable where services bear a sufficient nexus to manufacture or clearance up to the place of removal: courier and record keeping services used for delivery of business correspondence, data storage and tax/accounting compliance qualify as input services under Rule 2(l) and credit is permitted. Where entitlement depends on factual proof that GTA/freight services were received up to the place of removal, the matter requires fresh factual adjudication; the adjudicating authority must examine documentary evidence before determining credit. Factual disputes about place of removal receipt cannot be resolved without such examination. en-us Fri, 27 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787188 Cenvat credit is allowable where services bear a sufficient nexus to manufacture or clearance up to the place of removal: courier and record keeping services used for delivery of business correspondence, data storage and tax/accounting compliance qualify as input services under Rule 2(l) and credit is permitted. Where entitlement depends on factual proof that GTA/freight services were received up to the place of removal, the matter requires fresh factual adjudication; the adjudicating authority must examine documentary evidence before determining credit. Factual disputes about place of removal receipt cannot be resolved without such examination. Case-Laws Central Excise Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787188