https://www.taxtmi.com/caselaws?id=795959 Cenvat credit on services used for fabrication, erection of pipelines, welding, cutting and flange fixing to establish a manufacturing facility remains available after 1 April 2011 where the services have a direct nexus with manufacture and are not specifically excluded as construction of a building or civil structure. The removal of an express reference to factory set-up from the inclusive part of the input-service definition does not displace coverage under its main limb. Disclosure of total credit in monthly returns is sufficient where no law requires service-wise disclosure; failure to provide non-mandated details cannot establish suppression or wilful misstatement, and does not support extended limitation or penalty. en-us Mon, 27 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795959 Cenvat credit on services used for fabrication, erection of pipelines, welding, cutting and flange fixing to establish a manufacturing facility remains available after 1 April 2011 where the services have a direct nexus with manufacture and are not specifically excluded as construction of a building or civil structure. The removal of an express reference to factory set-up from the inclusive part of the input-service definition does not displace coverage under its main limb. Disclosure of total credit in monthly returns is sufficient where no law requires service-wise disclosure; failure to provide non-mandated details cannot establish suppression or wilful misstatement, and does not support extended limitation or penalty. Case-Laws Central Excise Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795959