https://www.taxtmi.com/caselaws?id=327290 Services used to arrange and facilitate procurement of molasses for a distillery were treated as input services under Rule 2(l)(ii) of the Cenvat Credit Rules, 2004 because the raw material was under statutory control and could be obtained only with the Controller's permissions. As the services were incurred in relation to procurement of inputs required for manufacture of denatured spirit and alcohol, the service tax paid on them qualified for Cenvat credit. The corresponding disallowance was therefore not sustainable, and the related interest and penalty could not be upheld. en-us Fri, 11 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327290 Services used to arrange and facilitate procurement of molasses for a distillery were treated as input services under Rule 2(l)(ii) of the Cenvat Credit Rules, 2004 because the raw material was under statutory control and could be obtained only with the Controller's permissions. As the services were incurred in relation to procurement of inputs required for manufacture of denatured spirit and alcohol, the service tax paid on them qualified for Cenvat credit. The corresponding disallowance was therefore not sustainable, and the related interest and penalty could not be upheld. Case-Laws Central Excise Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327290