https://www.taxtmi.com/caselaws?id=341818 Service tax paid on godown charges for storage of imported raw materials was held to qualify as Cenvat credit as an input service. The storage facility was used for imported inputs and raw materials kept in the appellant's godowns for distribution in part quantities to its own units, not for trading from those premises. Because the storage activity had a nexus with manufacturing, it fell within the definition of "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004, and the credit was admissible. en-us Fri, 17 Feb 2017 00:00:00 +0530 Tue, 18 Apr 2017 10:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341818 Service tax paid on godown charges for storage of imported raw materials was held to qualify as Cenvat credit as an input service. The storage facility was used for imported inputs and raw materials kept in the appellant's godowns for distribution in part quantities to its own units, not for trading from those premises. Because the storage activity had a nexus with manufacturing, it fell within the definition of "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004, and the credit was admissible. Case-Laws Central Excise Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341818