https://www.taxtmi.com/caselaws?id=76184 Rule 2(l) of the Cenvat Credit Rules, 2004 was read broadly to cover services used directly or indirectly in manufacture as well as services relating to business. Rent-a-cab, outdoor catering, air travel agent, telephone/mobile and steamer agent services were treated as business-related input services because they were connected with the assessee's manufacturing and export activity. The narrow view that only services directly tied to manufacture qualify was rejected, and the export-oriented character of the unit, together with the policy against exporting taxes, supported admissibility of Cenvat credit and refund under the export refund scheme. en-us Thu, 17 Dec 2009 00:00:00 +0530 Wed, 26 Nov 2025 16:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76184 Rule 2(l) of the Cenvat Credit Rules, 2004 was read broadly to cover services used directly or indirectly in manufacture as well as services relating to business. Rent-a-cab, outdoor catering, air travel agent, telephone/mobile and steamer agent services were treated as business-related input services because they were connected with the assessee's manufacturing and export activity. The narrow view that only services directly tied to manufacture qualify was rejected, and the export-oriented character of the unit, together with the policy against exporting taxes, supported admissibility of Cenvat credit and refund under the export refund scheme. Case-Laws Service Tax Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76184