https://www.taxtmi.com/caselaws?id=254796 Under Rule 2(l) of the Cenvat Credit Rules, 2004, manpower supply services used for cleaning the factory yard, weighment and unloading of sugar cane, and cane area survey and sugar cane development were treated as input services because they were integrally connected with the manufacturing business. Yard cleaning was linked to the statutory duty to keep the factory neat and clean under the Factories Act; weighment and unloading were connected with procurement of inputs for sugar and molasses manufacture; and cane area survey and development had a direct nexus with securing quality cane and proper recovery. Cenvat credit was therefore admissible, and the denial of credit, interest, and penalty was unsustainable. en-us Mon, 27 Oct 2014 00:00:00 +0530 Tue, 07 Jul 2015 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254796 Under Rule 2(l) of the Cenvat Credit Rules, 2004, manpower supply services used for cleaning the factory yard, weighment and unloading of sugar cane, and cane area survey and sugar cane development were treated as input services because they were integrally connected with the manufacturing business. Yard cleaning was linked to the statutory duty to keep the factory neat and clean under the Factories Act; weighment and unloading were connected with procurement of inputs for sugar and molasses manufacture; and cane area survey and development had a direct nexus with securing quality cane and proper recovery. Cenvat credit was therefore admissible, and the denial of credit, interest, and penalty was unsustainable. Case-Laws Service Tax Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254796