https://www.taxtmi.com/caselaws?id=799348 CENVAT credit under Rule 2(l) covers brokerage, commission, membership fees, detention charges and insurance where they serve sales promotion or have a manufacturing nexus. Commission-based sales of dutiable goods fall within sales promotion, while storage-related detention costs and insurance for plant, stock and goods in transit remain eligible. Canteen and employee transportation services are excluded despite statutory welfare obligations. Where wrongful credit lacks fraud or wilful misstatement, penalty is limited to 10% and confined to irregular credit relating to rent-a-cab and staff-welfare services. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799348 CENVAT credit under Rule 2(l) covers brokerage, commission, membership fees, detention charges and insurance where they serve sales promotion or have a manufacturing nexus. Commission-based sales of dutiable goods fall within sales promotion, while storage-related detention costs and insurance for plant, stock and goods in transit remain eligible. Canteen and employee transportation services are excluded despite statutory welfare obligations. Where wrongful credit lacks fraud or wilful misstatement, penalty is limited to 10% and confined to irregular credit relating to rent-a-cab and staff-welfare services. Case-Laws Central Excise Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799348