https://www.taxtmi.com/caselaws?id=291178 Service tax paid on detective services used to survey the market and identify manufacturers and sellers of spurious products was held admissible as Cenvat credit. Rule 2(l) of the Cenvat Credit Rules, 2004 was applied to cover services used directly or indirectly in relation to manufacture and clearance of final products, including market research and other business-related activities. Because the detective services had a direct nexus with the assessee's business operations and were used to protect its market presence, they fell within the inclusive definition of input services and the credit was allowed. en-us Tue, 06 Aug 2019 00:00:00 +0530 Sat, 31 Oct 2020 07:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291178 Service tax paid on detective services used to survey the market and identify manufacturers and sellers of spurious products was held admissible as Cenvat credit. Rule 2(l) of the Cenvat Credit Rules, 2004 was applied to cover services used directly or indirectly in relation to manufacture and clearance of final products, including market research and other business-related activities. Because the detective services had a direct nexus with the assessee's business operations and were used to protect its market presence, they fell within the inclusive definition of input services and the credit was allowed. Case-Laws Central Excise Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291178