https://www.taxtmi.com/caselaws?id=376646 CENVAT credit remained admissible on services used for erection, commissioning and installation of machinery deployed in sugar manufacture, because those services had a direct nexus with manufacturing activity and fell within input service coverage even after 1.4.2011. The deletion of the expression "setting up" from the inclusive part of the definition did not, by itself, defeat credit where the services were still used in relation to manufacture. Denial of credit was therefore not sustainable. The limitation question was not examined further once relief was granted on merits. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 14 Mar 2019 08:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376646 CENVAT credit remained admissible on services used for erection, commissioning and installation of machinery deployed in sugar manufacture, because those services had a direct nexus with manufacturing activity and fell within input service coverage even after 1.4.2011. The deletion of the expression "setting up" from the inclusive part of the definition did not, by itself, defeat credit where the services were still used in relation to manufacture. Denial of credit was therefore not sustainable. The limitation question was not examined further once relief was granted on merits. Case-Laws Central Excise Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376646