https://www.taxtmi.com/caselaws?id=343835 Cenvat credit is stated to be admissible on transmission towers, their spares and parts, where the dedicated transmission line is used exclusively for manufacture and has a direct nexus with the manufacturing activity. Credit cannot be denied merely because the items are treated as immovable property or are located outside the factory premises. The same nexus principle is applied to the related services of erection, commissioning and installation, which are treated as eligible input services supporting the functioning of the transmission system. On this basis, the rejection of credit is set aside and consequential relief follows. en-us Mon, 29 May 2017 00:00:00 +0530 Fri, 09 Jun 2017 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343835 Cenvat credit is stated to be admissible on transmission towers, their spares and parts, where the dedicated transmission line is used exclusively for manufacture and has a direct nexus with the manufacturing activity. Credit cannot be denied merely because the items are treated as immovable property or are located outside the factory premises. The same nexus principle is applied to the related services of erection, commissioning and installation, which are treated as eligible input services supporting the functioning of the transmission system. On this basis, the rejection of credit is set aside and consequential relief follows. Case-Laws Service Tax Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343835