https://www.taxtmi.com/caselaws?id=800359 CENVAT credit for engineering, testing, recruitment, training, IT, professional, travel and captive-power-plant services is available where the services facilitate and are integrally connected with manufacturing operations. Before 1 April 2011, satisfaction of the inclusive limb of the input-service definition did not require a direct nexus with manufacture. After the amendment, credit remains available where services have a direct or indirect nexus with manufacture and clearance and do not fall within an exclusion. Captive-power-plant services remain connected with manufacture when substantially all electricity is used in production. Credit cannot be denied on grounds absent from the show cause notice, including unsupported allegations concerning ISD invoices or non-correlatable documents. en-us Thu, 25 Jun 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800359 CENVAT credit for engineering, testing, recruitment, training, IT, professional, travel and captive-power-plant services is available where the services facilitate and are integrally connected with manufacturing operations. Before 1 April 2011, satisfaction of the inclusive limb of the input-service definition did not require a direct nexus with manufacture. After the amendment, credit remains available where services have a direct or indirect nexus with manufacture and clearance and do not fall within an exclusion. Captive-power-plant services remain connected with manufacture when substantially all electricity is used in production. Credit cannot be denied on grounds absent from the show cause notice, including unsupported allegations concerning ISD invoices or non-correlatable documents. Case-Laws Central Excise Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800359