https://www.taxtmi.com/caselaws?id=235341 Cenvat credit was held admissible on GTA service used for inward transportation of cement brought into the mines, because the mines were treated as part of the factory area and the cement was used for repair and renovation of cavities to support continued mining activity. Rule 2(l) of the Cenvat Credit Rules, 2004 was applied broadly to cover services used directly or indirectly in relation to manufacture, including services connected with setting up, modernization, renovation or repairs of the factory. The freight therefore had a sufficient nexus with manufacture and factory repairs, and the Revenue's challenge failed. en-us Tue, 09 Jul 2013 00:00:00 +0530 Wed, 10 Sep 2014 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235341 Cenvat credit was held admissible on GTA service used for inward transportation of cement brought into the mines, because the mines were treated as part of the factory area and the cement was used for repair and renovation of cavities to support continued mining activity. Rule 2(l) of the Cenvat Credit Rules, 2004 was applied broadly to cover services used directly or indirectly in relation to manufacture, including services connected with setting up, modernization, renovation or repairs of the factory. The freight therefore had a sufficient nexus with manufacture and factory repairs, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235341