https://www.taxtmi.com/caselaws?id=798631 Recovery and enforcement services used by an NBFC to collect defaulted loan instalments are integral to the continuing lending activity and qualify as input services for CENVAT credit under the inclusive definition covering services related to financing and security. Credit on commission paid to recovery or collection agents is therefore treated as admissible. Extended limitation requires fraud, collusion, wilful misstatement, suppression, or contravention with intent to evade; omitted service-wise return details do not establish concealment where credit was disclosed and no such break-up was prescribed. In an interpretational dispute, the extended-period demand is time-barred. Penalties require inadmissible credit and culpable suppression, and do not survive where those elements are absent. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798631 Recovery and enforcement services used by an NBFC to collect defaulted loan instalments are integral to the continuing lending activity and qualify as input services for CENVAT credit under the inclusive definition covering services related to financing and security. Credit on commission paid to recovery or collection agents is therefore treated as admissible. Extended limitation requires fraud, collusion, wilful misstatement, suppression, or contravention with intent to evade; omitted service-wise return details do not establish concealment where credit was disclosed and no such break-up was prescribed. In an interpretational dispute, the extended-period demand is time-barred. Penalties require inadmissible credit and culpable suppression, and do not survive where those elements are absent. Case-Laws Service Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798631