https://www.taxtmi.com/caselaws?id=342495 The Tribunal allowed the appeal by M/s Hindustan Zinc Ltd., overturning the denial of Cenvat credit on service tax paid for consultancy services related to laying pipelines for water supply at their Dariba Mines. Relying on the broad definition of 'input service' under the Cenvat Credit Rules, the Tribunal held that the consultancy service was directly linked to the manufacturing activities, making the service tax eligible for credit. The decision emphasized the importance of interpreting tax laws to facilitate credit for services essential to manufacturing processes, setting aside the lower authorities' reasoning and granting relief to the appellant. en-us Thu, 27 Apr 2017 00:00:00 +0530 Wed, 03 May 2017 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342495 The Tribunal allowed the appeal by M/s Hindustan Zinc Ltd., overturning the denial of Cenvat credit on service tax paid for consultancy services related to laying pipelines for water supply at their Dariba Mines. Relying on the broad definition of 'input service' under the Cenvat Credit Rules, the Tribunal held that the consultancy service was directly linked to the manufacturing activities, making the service tax eligible for credit. The decision emphasized the importance of interpreting tax laws to facilitate credit for services essential to manufacturing processes, setting aside the lower authorities' reasoning and granting relief to the appellant. Case-Laws Central Excise Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342495