https://www.taxtmi.com/caselaws?id=286222 Cenvat credit was allowed on inputs used in storage and warehousing operations where their nexus with output services was established. Industrial paints and thinners were treated as eligible because they were used for corrosion control and protection of steel structures integral to the service setup. Grease was accepted as an industrial lubricant for marine loading arms, and AFFF concentrate was treated as a fire-prevention input required for safety compliance in handling inflammable substances. Rheobuild 821, angles and panels were also allowed to the extent used in construction and foundation work connected with storage tanks and related infrastructure. The Revenue's challenge to credit on these accepted items failed. en-us Tue, 20 Mar 2018 00:00:00 +0530 Tue, 18 Feb 2020 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286222 Cenvat credit was allowed on inputs used in storage and warehousing operations where their nexus with output services was established. Industrial paints and thinners were treated as eligible because they were used for corrosion control and protection of steel structures integral to the service setup. Grease was accepted as an industrial lubricant for marine loading arms, and AFFF concentrate was treated as a fire-prevention input required for safety compliance in handling inflammable substances. Rheobuild 821, angles and panels were also allowed to the extent used in construction and foundation work connected with storage tanks and related infrastructure. The Revenue's challenge to credit on these accepted items failed. Case-Laws Service Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286222