https://www.taxtmi.com/caselaws?id=420635 Specialised safety and security goods installed in a factory for protection and storage of gold were treated as eligible CENVAT inputs because they were used in or in relation to manufacture and were essential to the manufacturing activity. Service tax credit was also held available on input services received before Central Excise registration, since registration was not a condition precedent and eligibility depended on receipt, use, and nexus with manufacture. Services received after registration but before the plant became ready for manufacture were likewise treated as creditable where they related to setting up and functioning of the business. The stated effect is that substantive nexus with manufacture governs credit eligibility. en-us Tue, 08 Mar 2022 00:00:00 +0530 Thu, 07 Apr 2022 09:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420635 Specialised safety and security goods installed in a factory for protection and storage of gold were treated as eligible CENVAT inputs because they were used in or in relation to manufacture and were essential to the manufacturing activity. Service tax credit was also held available on input services received before Central Excise registration, since registration was not a condition precedent and eligibility depended on receipt, use, and nexus with manufacture. Services received after registration but before the plant became ready for manufacture were likewise treated as creditable where they related to setting up and functioning of the business. The stated effect is that substantive nexus with manufacture governs credit eligibility. Case-Laws Central Excise Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420635