https://www.taxtmi.com/caselaws?id=790155 Cenvat credit on services with nexus to business operations was admissible for the period before 01.04.2011 because the then-wide definition of input service covered manpower, insurance, cleaning, catering and repairs. After 01.04.2011, the amended exclusion clause disallowed credit on construction, civil works, works contract and similar services used for building or civil structures, while manpower, insurance, cleaning, pest control and repairs and maintenance not amounting to new construction remained eligible. Interest was confined to the portion of credit ultimately held inadmissible, and penalty was not sustained because the dispute depended on interpretation of law and required re-quantification of eligible and ineligible credit. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790155 Cenvat credit on services with nexus to business operations was admissible for the period before 01.04.2011 because the then-wide definition of input service covered manpower, insurance, cleaning, catering and repairs. After 01.04.2011, the amended exclusion clause disallowed credit on construction, civil works, works contract and similar services used for building or civil structures, while manpower, insurance, cleaning, pest control and repairs and maintenance not amounting to new construction remained eligible. Interest was confined to the portion of credit ultimately held inadmissible, and penalty was not sustained because the dispute depended on interpretation of law and required re-quantification of eligible and ineligible credit. Case-Laws Central Excise Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790155