https://www.taxtmi.com/caselaws?id=192837 Service tax paid on commercial or industrial construction services used for setting up a factory falls within the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, because that provision expressly covers services used in relation to setting up, modernization, renovation or repairs of a factory. Denial of Cenvat credit on the ground that such services lacked nexus with manufacturing activity was therefore not sustainable. The credit was rightly allowed and the Revenue's challenge failed. en-us Tue, 24 Feb 2015 00:00:00 +0530 Sat, 24 Jun 2017 08:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192837 Service tax paid on commercial or industrial construction services used for setting up a factory falls within the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, because that provision expressly covers services used in relation to setting up, modernization, renovation or repairs of a factory. Denial of Cenvat credit on the ground that such services lacked nexus with manufacturing activity was therefore not sustainable. The credit was rightly allowed and the Revenue's challenge failed. Case-Laws Service Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192837