https://www.taxtmi.com/caselaws?id=330468 The appellant was found eligible for service tax credit on repair and maintenance services and erection and commissioning services related to a water pipe line outside the factory premises. The Bombay High Court emphasized a broad interpretation of "input services," stating that services used directly or indirectly in or in relation to the manufacture of final products are eligible for credit. Precedents were cited to support the appellant's case, showing that services outside the factory premises could still be eligible for credit if related to the manufacturing process. The Tribunal allowed the appeal, setting aside the impugned order. en-us Wed, 29 Jun 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330468 The appellant was found eligible for service tax credit on repair and maintenance services and erection and commissioning services related to a water pipe line outside the factory premises. The Bombay High Court emphasized a broad interpretation of "input services," stating that services used directly or indirectly in or in relation to the manufacture of final products are eligible for credit. Precedents were cited to support the appellant's case, showing that services outside the factory premises could still be eligible for credit if related to the manufacturing process. The Tribunal allowed the appeal, setting aside the impugned order. Case-Laws Central Excise Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330468