https://www.taxtmi.com/caselaws?id=787986 CENVAT credit on consultancy and related input services used for setting up and expanding a plant after 01.04.2011 remains admissible where the services are used directly or indirectly in relation to manufacture and are not expressly excluded under Rule 2(l) of the Cenvat Credit Rules, 2004. Although the inclusive limb was amended and omitted express reference to setting up a factory, such services can still fall within the main limb because they are necessary for establishing the manufacturing facility. On that basis, denial of credit, along with demand, interest and penalty, is unsustainable. en-us Wed, 11 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787986 CENVAT credit on consultancy and related input services used for setting up and expanding a plant after 01.04.2011 remains admissible where the services are used directly or indirectly in relation to manufacture and are not expressly excluded under Rule 2(l) of the Cenvat Credit Rules, 2004. Although the inclusive limb was amended and omitted express reference to setting up a factory, such services can still fall within the main limb because they are necessary for establishing the manufacturing facility. On that basis, denial of credit, along with demand, interest and penalty, is unsustainable. Case-Laws Central Excise Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787986