https://www.taxtmi.com/caselaws?id=795566 CENVAT credit before 1 April 2011 is analysed under the broader "activities relating to business" limb, while post-2011 eligibility requires an integral nexus with output services and is barred for services primarily used for employees' personal consumption. The notes identify cleaning, cardholder insurance, convention, event-management and mandap services as eligible post-2011, but treat club benefits, health and fitness, outdoor catering, rent-a-cab, tour operator and certain employee-insurance services as ineligible. A bona fide interpretational dispute without evidence of suppression restricts recovery to the normal limitation period and excludes penalties. Interest arises only where wrongly taken credit was also utilised, subject to verification of CENVAT balances. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795566 CENVAT credit before 1 April 2011 is analysed under the broader "activities relating to business" limb, while post-2011 eligibility requires an integral nexus with output services and is barred for services primarily used for employees' personal consumption. The notes identify cleaning, cardholder insurance, convention, event-management and mandap services as eligible post-2011, but treat club benefits, health and fitness, outdoor catering, rent-a-cab, tour operator and certain employee-insurance services as ineligible. A bona fide interpretational dispute without evidence of suppression restricts recovery to the normal limitation period and excludes penalties. Interest arises only where wrongly taken credit was also utilised, subject to verification of CENVAT balances. Case-Laws Service Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795566