https://www.taxtmi.com/caselaws?id=338836 Services obtained after issuance of letters of intent for mining operations, including preparation of mining plans, environmental clearances, hydro studies and rainwater harvesting, were treated as input services under the Cenvat rules because they were undertaken to satisfy conditions attached to the intended mining lease and were integrally connected with future use of limestone in manufacturing. Although the full mining lease had not yet been granted when credit was taken, the services were held to be sufficiently linked to the assessee's business activity. Cenvat credit on the disputed services was therefore admissible. en-us Mon, 05 Dec 2016 00:00:00 +0530 Tue, 05 Sep 2017 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338836 Services obtained after issuance of letters of intent for mining operations, including preparation of mining plans, environmental clearances, hydro studies and rainwater harvesting, were treated as input services under the Cenvat rules because they were undertaken to satisfy conditions attached to the intended mining lease and were integrally connected with future use of limestone in manufacturing. Although the full mining lease had not yet been granted when credit was taken, the services were held to be sufficiently linked to the assessee's business activity. Cenvat credit on the disputed services was therefore admissible. Case-Laws Central Excise Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338836