https://www.taxtmi.com/caselaws?id=188773 Cenvat credit on service tax paid for constructing drains within and around factory premises was treated as admissible input service because the work maintained cleanliness, prevented water ingress, and related to a statutory factory obligation under the Factories Act. For the pre-amendment period, activities relating to business fell within the eligible scope, and the expenditure was also considered part of the cost of production. Following an earlier Tribunal ruling on identical facts, the denial of credit was held unsustainable and the assessee was entitled to the credit. en-us Mon, 16 Nov 2015 00:00:00 +0530 Sat, 18 Feb 2017 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188773 Cenvat credit on service tax paid for constructing drains within and around factory premises was treated as admissible input service because the work maintained cleanliness, prevented water ingress, and related to a statutory factory obligation under the Factories Act. For the pre-amendment period, activities relating to business fell within the eligible scope, and the expenditure was also considered part of the cost of production. Following an earlier Tribunal ruling on identical facts, the denial of credit was held unsustainable and the assessee was entitled to the credit. Case-Laws Central Excise Mon, 16 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188773