https://www.taxtmi.com/caselaws?id=774272 Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly to treat construction-related services used for a storage tank as eligible input services where the tank formed part of the output-service chain. The tribunal relied on prior precedent that storage tanks used in providing services are capital goods and that credit is available on inputs and services used for their fabrication and installation. On that basis, service tax paid on the construction of the storage tank was held admissible as CENVAT credit, and denial of credit was found unsustainable. en-us Wed, 18 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774272 Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly to treat construction-related services used for a storage tank as eligible input services where the tank formed part of the output-service chain. The tribunal relied on prior precedent that storage tanks used in providing services are capital goods and that credit is available on inputs and services used for their fabrication and installation. On that basis, service tax paid on the construction of the storage tank was held admissible as CENVAT credit, and denial of credit was found unsustainable. Case-Laws Service Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774272