https://www.taxtmi.com/caselaws?id=248514 Services used at a job-worker's premises were treated as input services because they were utilised in or in relation to the manufacture of intermediate excisable goods, and the claimant bore the service tax incidence. Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly to cover services used directly or indirectly in connection with manufacture, with parity drawn from the allowance of similar credit for services used in the appellant's own factory. On that basis, the appellant established a prima facie case for admissibility of CENVAT credit, and unconditional waiver of pre-deposit with stay of recovery was granted. en-us Mon, 26 May 2014 00:00:00 +0530 Thu, 03 Sep 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248514 Services used at a job-worker's premises were treated as input services because they were utilised in or in relation to the manufacture of intermediate excisable goods, and the claimant bore the service tax incidence. Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly to cover services used directly or indirectly in connection with manufacture, with parity drawn from the allowance of similar credit for services used in the appellant's own factory. On that basis, the appellant established a prima facie case for admissibility of CENVAT credit, and unconditional waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Mon, 26 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248514