https://www.taxtmi.com/caselaws?id=75862 CENVAT credit is available on service tax paid for mediclaim policy, depot security, vehicle insurance, car rentals and pest control where the services have a business nexus with the manufacturer's operations. The Tribunal rejected a narrow reading that would confine input service only to services used directly in or in relation to manufacture, holding that the definition extends to services relating to the business activity of the assessee. Services forming part of business costs and operations, even if not used within the factory or in the manufacturing process itself, can qualify for credit. The appellant was therefore entitled to the disputed credit. en-us Sun, 10 May 2009 00:00:00 +0530 Fri, 09 May 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75862 CENVAT credit is available on service tax paid for mediclaim policy, depot security, vehicle insurance, car rentals and pest control where the services have a business nexus with the manufacturer's operations. The Tribunal rejected a narrow reading that would confine input service only to services used directly in or in relation to manufacture, holding that the definition extends to services relating to the business activity of the assessee. Services forming part of business costs and operations, even if not used within the factory or in the manufacturing process itself, can qualify for credit. The appellant was therefore entitled to the disputed credit. Case-Laws Service Tax Sun, 10 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75862