https://www.taxtmi.com/caselaws?id=347207 Services used to erect, commission and install a temporary storage shed within factory premises for storing finished goods were treated as input services under Rule 2(l) of the Cenvat Credit Rules, 2002. The definition was read to include services used in relation to setting up a factory and storage up to the place of removal, and the shed was found to have a direct nexus with manufacturing and post-manufacture storage. On that basis, credit of service tax on the construction-related services was admissible and denial of Cenvat credit was unsustainable. en-us Mon, 03 Jul 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347207 Services used to erect, commission and install a temporary storage shed within factory premises for storing finished goods were treated as input services under Rule 2(l) of the Cenvat Credit Rules, 2002. The definition was read to include services used in relation to setting up a factory and storage up to the place of removal, and the shed was found to have a direct nexus with manufacturing and post-manufacture storage. On that basis, credit of service tax on the construction-related services was admissible and denial of Cenvat credit was unsustainable. Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347207