https://www.taxtmi.com/caselaws?id=342413 The Tribunal allowed the appeal by M/s. Hindustan Zinc Ltd., holding that the denial of credit of Service Tax on technical inspection and certification services related to pipelines supplying water to Dariba Mines was incorrect. The Tribunal emphasized that the services were essential for the manufacturing process, and the pipelines were exclusively used for water transport. Citing a previous decision and the broad definition of 'input service,' the Tribunal held that the appellant was entitled to claim Cenvat Credit for the service tax paid on the input service used in the manufacturing process. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Thu, 13 Apr 2017 00:00:00 +0530 Fri, 28 Apr 2017 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342413 The Tribunal allowed the appeal by M/s. Hindustan Zinc Ltd., holding that the denial of credit of Service Tax on technical inspection and certification services related to pipelines supplying water to Dariba Mines was incorrect. The Tribunal emphasized that the services were essential for the manufacturing process, and the pipelines were exclusively used for water transport. Citing a previous decision and the broad definition of 'input service,' the Tribunal held that the appellant was entitled to claim Cenvat Credit for the service tax paid on the input service used in the manufacturing process. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342413