https://www.taxtmi.com/caselaws?id=792727 CENVAT credit was found admissible on erection and commissioning, management consultant, manpower supply, and employee insurance services because they had a business nexus and fell within the inclusive scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The extended period of limitation was not available because the assessee had disclosed the credit in returns and the department already had audit knowledge, so no specific suppression was shown. Interest and penalty also failed as they were consequential to the unsustainable demand and no deliberate contravention was established. en-us Tue, 05 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792727 CENVAT credit was found admissible on erection and commissioning, management consultant, manpower supply, and employee insurance services because they had a business nexus and fell within the inclusive scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The extended period of limitation was not available because the assessee had disclosed the credit in returns and the department already had audit knowledge, so no specific suppression was shown. Interest and penalty also failed as they were consequential to the unsustainable demand and no deliberate contravention was established. Case-Laws Central Excise Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792727