https://www.taxtmi.com/caselaws?id=338049 Vehicle-tracking services used to monitor the movement of inputs to the factory and finished goods to customers fell within the inclusive scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The service was connected with the business of manufacture and procurement of inputs, and it was not excluded merely because part of the use occurred after clearance from the factory. Cenvat credit was therefore admissible, the denial of credit was unsustainable, and the impugned order was set aside. en-us Wed, 04 Jan 2017 00:00:00 +0530 Fri, 01 Sep 2017 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338049 Vehicle-tracking services used to monitor the movement of inputs to the factory and finished goods to customers fell within the inclusive scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The service was connected with the business of manufacture and procurement of inputs, and it was not excluded merely because part of the use occurred after clearance from the factory. Cenvat credit was therefore admissible, the denial of credit was unsustainable, and the impugned order was set aside. Case-Laws Central Excise Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338049