https://www.taxtmi.com/caselaws?id=221848 HC held that CENVAT credit is admissible on input services used for setting up storage tanks located outside the factory premises if such services are directly or indirectly related to the manufacture of final products. The Tribunal erred in denying credit on the ground that the tanks were outside the factory. The definition of input service under Rule 2(l) is broad and includes services used in relation to manufacture, not limited to procurement or inward transportation of inputs. Since the appellant's use of ammonia storage tanks was integral to the manufacturing process of dutiable final products, the credit claimed was upheld in favor of the assessee. 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 HC held that CENVAT credit is admissible on input services used for setting up storage tanks located outside the factory premises if such services are directly or indirectly related to the manufacture of final products. The Tribunal erred in denying credit on the ground that the tanks were outside the factory. The definition of input service under Rule 2(l) is broad and includes services used in relation to manufacture, not limited to procurement or inward transportation of inputs. Since the appellant's use of ammonia storage tanks was integral to the manufacturing process of dutiable final products, the credit claimed was upheld in favor of the assessee. Case-Laws Service Tax Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221848