https://www.taxtmi.com/caselaws?id=221848 CENVAT credit of service tax paid on services used for setting up and operating ammonia storage tanks outside the factory was admissible because input service credit is not confined to services physically received inside the factory. Rule 3(1) distinguishes between inputs or capital goods, which must be received in the factory, and input services, which need only be received by the manufacturer. Rule 2(l) defines input service broadly to cover services used directly or indirectly in or in relation to manufacture, and its inclusive limb is not limited to procurement or inward transportation. As storage and use of ammonia formed an integral part of manufacture, the Tribunal erred in denying credit solely because the tanks were located outside the factory. en-us Wed, 06 Mar 2013 00:00:00 +0530 Tue, 05 Aug 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221848 CENVAT credit of service tax paid on services used for setting up and operating ammonia storage tanks outside the factory was admissible because input service credit is not confined to services physically received inside the factory. Rule 3(1) distinguishes between inputs or capital goods, which must be received in the factory, and input services, which need only be received by the manufacturer. Rule 2(l) defines input service broadly to cover services used directly or indirectly in or in relation to manufacture, and its inclusive limb is not limited to procurement or inward transportation. As storage and use of ammonia formed an integral part of manufacture, the Tribunal erred in denying credit solely because the tanks were located outside the factory. Case-Laws Service Tax Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221848