https://www.taxtmi.com/caselaws?id=795647 CENVAT credit on staff health insurance, club membership, rent-a-cab and travel agent services was considered admissible for periods before and after 1 April 2011. Before the amendment, the services qualified as activities relating to business because they were connected with manufacturing operations, accounted for in business expenditure, and reflected in the assessable value of final products. After the amendment, credit remained available where services were not used for employees' personal consumption. As no evidence showed personal use and the services were availed in the course of business, the credit was admissible for both periods. en-us Mon, 20 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795647 CENVAT credit on staff health insurance, club membership, rent-a-cab and travel agent services was considered admissible for periods before and after 1 April 2011. Before the amendment, the services qualified as activities relating to business because they were connected with manufacturing operations, accounted for in business expenditure, and reflected in the assessable value of final products. After the amendment, credit remained available where services were not used for employees' personal consumption. As no evidence showed personal use and the services were availed in the course of business, the credit was admissible for both periods. Case-Laws Central Excise Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795647