https://www.taxtmi.com/caselaws?id=77471 The appeal by the Revenue challenging the entitlement to avail input service credit for Service Tax paid on the construction of a compound wall was rejected. The appellate authority allowed the credit, considering the compound wall as an integral part of the factory necessary for preventing goods outside the wall from being deemed removed without paying Central Excise duty. The decision was based on a broader interpretation of the term "precinct" from a Supreme Court decision and the integral connection of processes with the ultimate production of goods as emphasized in another Supreme Court case. en-us Thu, 04 Mar 2010 00:00:00 +0530 Tue, 28 Aug 2012 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77471 The appeal by the Revenue challenging the entitlement to avail input service credit for Service Tax paid on the construction of a compound wall was rejected. The appellate authority allowed the credit, considering the compound wall as an integral part of the factory necessary for preventing goods outside the wall from being deemed removed without paying Central Excise duty. The decision was based on a broader interpretation of the term "precinct" from a Supreme Court decision and the integral connection of processes with the ultimate production of goods as emphasized in another Supreme Court case. Case-Laws Service Tax Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77471