https://www.taxtmi.com/caselaws?id=263549 Service tax paid on cylinder inspection and certification used for filling compressed natural gas cylinders qualified as input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The service was necessary before CNG could be dispensed or sold because cylinders had to be certified fit for use, and this nexus with manufacture and business activity was not broken merely because the certification occurred outside the factory. Cenvat credit was therefore admissible. en-us Tue, 23 Jun 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263549 Service tax paid on cylinder inspection and certification used for filling compressed natural gas cylinders qualified as input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The service was necessary before CNG could be dispensed or sold because cylinders had to be certified fit for use, and this nexus with manufacture and business activity was not broken merely because the certification occurred outside the factory. Cenvat credit was therefore admissible. Case-Laws Service Tax Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263549