https://www.taxtmi.com/caselaws?id=33753 Cenvat credit of service tax paid on goods transport agency service was admissible where the transportation of cement, steel and other materials supported construction of a new plant. The service was treated as directly connected with setting up the factory, and the definition of input service was applied to cover services used in relation to setting up, modernization, renovation or repairs of a factory. On that basis, transport used for civil work of the new plant fell within the scope of input service, and the Revenue's challenge failed. en-us Fri, 30 Jan 2009 00:00:00 +0530 Mon, 17 May 2010 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33753 Cenvat credit of service tax paid on goods transport agency service was admissible where the transportation of cement, steel and other materials supported construction of a new plant. The service was treated as directly connected with setting up the factory, and the definition of input service was applied to cover services used in relation to setting up, modernization, renovation or repairs of a factory. On that basis, transport used for civil work of the new plant fell within the scope of input service, and the Revenue's challenge failed. Case-Laws Service Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33753