https://www.taxtmi.com/caselaws?id=792391 CENVAT credit on services such as software, servicing, interior and civil works, professional services, catering, insurance, security, housekeeping, club membership and rent-a-cab was examined under Rule 2(l) of the CENVAT Credit Rules, 2004. The governing test was whether the services had a real and sufficient nexus with the business or output service, and after 01.04.2011 whether they fell within the amended exclusions, including services used primarily for employees' personal use or consumption. The appellant showed business linkage and reversed inadmissible credits where identified, while the Department failed to prove lack of nexus or applicability of the exclusions. The disallowance was therefore held unsustainable and credit was allowed with consequential relief. en-us Wed, 27 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792391 CENVAT credit on services such as software, servicing, interior and civil works, professional services, catering, insurance, security, housekeeping, club membership and rent-a-cab was examined under Rule 2(l) of the CENVAT Credit Rules, 2004. The governing test was whether the services had a real and sufficient nexus with the business or output service, and after 01.04.2011 whether they fell within the amended exclusions, including services used primarily for employees' personal use or consumption. The appellant showed business linkage and reversed inadmissible credits where identified, while the Department failed to prove lack of nexus or applicability of the exclusions. The disallowance was therefore held unsustainable and credit was allowed with consequential relief. Case-Laws Service Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792391