https://www.taxtmi.com/caselaws?id=792728 CENVAT credit on insurance, works contract and manpower supply services is allowable where the services are actually used in manufacture or in repair and maintenance of plant and machinery, because such use qualifies as input service under rule 2(l) of the CENVAT Credit Rules, 2004. Credit for insurance-related survey services was supported by breakup and documents, so it could not be disallowed for lack of explanation. Works contract services used for repair and maintenance, not for construction of a building or civil structure, were outside the exclusion. Procedural defects in invoices under rule 9(2) do not justify denial of credit when receipt and substantive use of the service are established. en-us Tue, 02 Jun 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792728 CENVAT credit on insurance, works contract and manpower supply services is allowable where the services are actually used in manufacture or in repair and maintenance of plant and machinery, because such use qualifies as input service under rule 2(l) of the CENVAT Credit Rules, 2004. Credit for insurance-related survey services was supported by breakup and documents, so it could not be disallowed for lack of explanation. Works contract services used for repair and maintenance, not for construction of a building or civil structure, were outside the exclusion. Procedural defects in invoices under rule 9(2) do not justify denial of credit when receipt and substantive use of the service are established. Case-Laws Central Excise Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792728