https://www.taxtmi.com/caselaws?id=348165 Cenvat credit was held admissible on input services used for construction of a scrap yard, barbed wire fencing, canteen hall, dining hall, security services at a guest house, and road and drainage facilities inside factory premises. The services were treated as falling within the scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2002 because they had a sufficient nexus with manufacture or were used within the factory premises. It was further held that credit could not be denied merely because the service provider had paid tax on a service described as exempted. The denial of credit by the lower authorities was set aside. en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348165 Cenvat credit was held admissible on input services used for construction of a scrap yard, barbed wire fencing, canteen hall, dining hall, security services at a guest house, and road and drainage facilities inside factory premises. The services were treated as falling within the scope of input service under Rule 2(l) of the Cenvat Credit Rules, 2002 because they had a sufficient nexus with manufacture or were used within the factory premises. It was further held that credit could not be denied merely because the service provider had paid tax on a service described as exempted. The denial of credit by the lower authorities was set aside. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348165