https://www.taxtmi.com/caselaws?id=221709 Insurance premium paid for a recall cover on damaged products qualified as input service under Rule 2(i) of the Cenvat Credit Rules, 2004 because the service had a direct nexus with the manufacturer's business and with the manufactured final products. The broad definition of input service extends to services used directly or indirectly in relation to manufacture and to business-related services, so credit could not be denied merely because the insurance was not used in the actual manufacturing process. The service tax paid on the premium was therefore admissible as Cenvat credit. en-us Fri, 02 Dec 2011 00:00:00 +0530 Tue, 26 Mar 2013 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221709 Insurance premium paid for a recall cover on damaged products qualified as input service under Rule 2(i) of the Cenvat Credit Rules, 2004 because the service had a direct nexus with the manufacturer's business and with the manufactured final products. The broad definition of input service extends to services used directly or indirectly in relation to manufacture and to business-related services, so credit could not be denied merely because the insurance was not used in the actual manufacturing process. The service tax paid on the premium was therefore admissible as Cenvat credit. Case-Laws Central Excise Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221709