https://www.taxtmi.com/caselaws?id=342352 Service tax credit on pipeline-laying services used exclusively to transport water required for manufacture was held admissible as input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The definition of input service was applied broadly, covering services used directly or indirectly and in relation to manufacture, and was not confined to services performed within the factory premises. Following the assessee's earlier case, the departmental exclusion was found unsustainable, and the disallowance of credit was set aside. en-us Wed, 29 Mar 2017 00:00:00 +0530 Tue, 02 May 2017 12:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342352 Service tax credit on pipeline-laying services used exclusively to transport water required for manufacture was held admissible as input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The definition of input service was applied broadly, covering services used directly or indirectly and in relation to manufacture, and was not confined to services performed within the factory premises. Following the assessee's earlier case, the departmental exclusion was found unsustainable, and the disallowance of credit was set aside. Case-Laws Central Excise Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342352