https://www.taxtmi.com/caselaws?id=795566 CENVAT credit before 1 April 2011 extended broadly to activities relating to business. After that date, credit required an integral nexus with output services and was unavailable for services primarily used for employees' personal consumption. Credit remained available for cleaning, cardholder insurance, convention, event management and mandap keeper services, but not for club benefits, health and fitness, outdoor catering, rent-a-cab, tour operator and specified employee-related insurance services. A bona fide interpretational dispute without evidence of fraud, wilful misstatement, suppression or intent to evade restricts recovery to the normal limitation period and precludes 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 extended broadly to activities relating to business. After that date, credit required an integral nexus with output services and was unavailable for services primarily used for employees' personal consumption. Credit remained available for cleaning, cardholder insurance, convention, event management and mandap keeper services, but not for club benefits, health and fitness, outdoor catering, rent-a-cab, tour operator and specified employee-related insurance services. A bona fide interpretational dispute without evidence of fraud, wilful misstatement, suppression or intent to evade restricts recovery to the normal limitation period and precludes 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