https://www.taxtmi.com/caselaws?id=343446 The Tribunal allowed the appeal by M/s. Hindustan Zinc, granting Cenvat Credit for Service Tax paid on technical inspection and certification services for pipelines supplying water to mines. The decision emphasized the broad definition of 'input service' under the Cenvat Credit Rules, stating that services related to the manufacturing process are eligible for credit, irrespective of factory premises location. The ruling overturned the lower authorities' narrow interpretation and set a precedent for claiming Cenvat Credit on essential infrastructure services, providing clarity and relief to the appellant. en-us Fri, 28 Apr 2017 00:00:00 +0530 Thu, 25 May 2017 10:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343446 The Tribunal allowed the appeal by M/s. Hindustan Zinc, granting Cenvat Credit for Service Tax paid on technical inspection and certification services for pipelines supplying water to mines. The decision emphasized the broad definition of 'input service' under the Cenvat Credit Rules, stating that services related to the manufacturing process are eligible for credit, irrespective of factory premises location. The ruling overturned the lower authorities' narrow interpretation and set a precedent for claiming Cenvat Credit on essential infrastructure services, providing clarity and relief to the appellant. Case-Laws Central Excise Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343446