https://www.taxtmi.com/caselaws?id=347514 Cenvat credit was held admissible on consultancy services used to lay pipelines for supplying water to mines, because the broader definition of input service under Rule 2(l) covered services used directly or indirectly in relation to manufacture and business operations. The consultancy for raising the dam embankment was also treated as eligible, as the dam secured water indispensable for mining operations and the procurement of an essential input for manufacture. The disallowances were therefore unsustainable, the appeals succeeded, and consequential relief followed from allowance of credit. en-us Tue, 11 Jul 2017 00:00:00 +0530 Wed, 06 Sep 2017 09:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347514 Cenvat credit was held admissible on consultancy services used to lay pipelines for supplying water to mines, because the broader definition of input service under Rule 2(l) covered services used directly or indirectly in relation to manufacture and business operations. The consultancy for raising the dam embankment was also treated as eligible, as the dam secured water indispensable for mining operations and the procurement of an essential input for manufacture. The disallowances were therefore unsustainable, the appeals succeeded, and consequential relief followed from allowance of credit. Case-Laws Central Excise Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347514