https://www.taxtmi.com/caselaws?id=357145 Rule 2(l) of the CENVAT Credit Rules, 2004 was read to include services used directly or indirectly in relation to manufacture, as well as services used for setting up, modernisation, renovation or repairs of a factory and other business-related activities. On that basis, consultancy, insurance, security, maintenance and survey services received for the factory premises, together with MS plates received in the factory, were treated as eligible inputs for credit. The lower authorities had taken an unduly narrow view of the definition of input service, and the denial of credit was therefore held unsustainable. en-us Tue, 20 Feb 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357145 Rule 2(l) of the CENVAT Credit Rules, 2004 was read to include services used directly or indirectly in relation to manufacture, as well as services used for setting up, modernisation, renovation or repairs of a factory and other business-related activities. On that basis, consultancy, insurance, security, maintenance and survey services received for the factory premises, together with MS plates received in the factory, were treated as eligible inputs for credit. The lower authorities had taken an unduly narrow view of the definition of input service, and the denial of credit was therefore held unsustainable. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357145