https://www.taxtmi.com/caselaws?id=240083 Services used for cane development, cleaning of yard, cane supply work, cane planting by tractor and labour for cane area survey were held not to qualify as input services under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal found that these activities related to welfare of sugarcane growers and cane cultivation, but had no direct or indirect nexus with manufacture of the final products or their clearance. As the requisite manufacturing connection was absent, Cenvat credit was not admissible and the request for waiver of pre-deposit was rejected. en-us Fri, 31 May 2013 00:00:00 +0530 Mon, 01 Dec 2014 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240083 Services used for cane development, cleaning of yard, cane supply work, cane planting by tractor and labour for cane area survey were held not to qualify as input services under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal found that these activities related to welfare of sugarcane growers and cane cultivation, but had no direct or indirect nexus with manufacture of the final products or their clearance. As the requisite manufacturing connection was absent, Cenvat credit was not admissible and the request for waiver of pre-deposit was rejected. Case-Laws Service Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240083