https://www.taxtmi.com/caselaws?id=332979 Cenvat credit was treated as admissible on service tax paid to third-party processors for services used in processing goods sent to job workers for manufacture of components used in final products. The definition of input service was applied broadly to cover services used directly or indirectly in or in relation to manufacture, and it was confirmed that receipt of the service outside the factory does not by itself defeat credit where a manufacturing nexus exists. The service charges were also reflected in the assessable value of the final products, supporting entitlement to credit. On that basis, the demand and penalty were held unsustainable and consequential relief followed. en-us Wed, 21 Sep 2016 00:00:00 +0530 Tue, 29 Aug 2017 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332979 Cenvat credit was treated as admissible on service tax paid to third-party processors for services used in processing goods sent to job workers for manufacture of components used in final products. The definition of input service was applied broadly to cover services used directly or indirectly in or in relation to manufacture, and it was confirmed that receipt of the service outside the factory does not by itself defeat credit where a manufacturing nexus exists. The service charges were also reflected in the assessable value of the final products, supporting entitlement to credit. On that basis, the demand and penalty were held unsustainable and consequential relief followed. Case-Laws Service Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332979