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    <title>Court Allows Credit for Topographical Surveys and Environmental Consultancy as Essential Input Services for Factory Setup.</title>
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    <description>ITC - input services - change of land use - topographical survey - consultancy of environmental issue - The service in question has been used by the appellant for setting up of a factory and without setting up of the factory the appellant is not able to manufacture their final product - Credit allowed.</description>
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      <description>ITC - input services - change of land use - topographical survey - consultancy of environmental issue - The service in question has been used by the appellant for setting up of a factory and without setting up of the factory the appellant is not able to manufacture their final product - Credit allowed.</description>
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