https://www.taxtmi.com/article/detailed?id=5110 Services for erection, commissioning and installation of a storage tank used to store imported inputs qualify as input services for Cenvat credit because Rule 3 distinguishes inputs/capital goods (requiring receipt in the factory) from input services (received by the manufacturer), and Rule 2(l) defines input service to include any service used directly or indirectly in or in relation to manufacture; storage of ammonia was intrinsic to the manufacturing process, making the installation services eligible for credit. en-us Tue, 23 Apr 2013 13:10:16 +0530 Tue, 23 Apr 2013 13:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5110 Services for erection, commissioning and installation of a storage tank used to store imported inputs qualify as input services for Cenvat credit because Rule 3 distinguishes inputs/capital goods (requiring receipt in the factory) from input services (received by the manufacturer), and Rule 2(l) defines input service to include any service used directly or indirectly in or in relation to manufacture; storage of ammonia was intrinsic to the manufacturing process, making the installation services eligible for credit. Articles Service Tax Tue, 23 Apr 2013 13:10:16 +0530 https://www.taxtmi.com/article/detailed?id=5110