https://www.taxtmi.com/caselaws?id=780900 CENVAT credit on service tax paid for mining services used to extract bauxite from captive mines was admissible because the wide definition of "input service" covered services used directly or indirectly in relation to manufacture, including activities incidental or ancillary to production. The extracted bauxite was processed into alumina and then used to manufacture aluminium, establishing the required nexus with manufacture. Rule 3(1)(xi)(ii) of the CENVAT Credit Rules, 2004 and Notification No. 214/86-Central Excise did not bar the credit, as the provision was treated as enabling for job-work situations and did not restrict the principal manufacturer's entitlement where the service was actually received and used. en-us Thu, 06 Nov 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780900 CENVAT credit on service tax paid for mining services used to extract bauxite from captive mines was admissible because the wide definition of "input service" covered services used directly or indirectly in relation to manufacture, including activities incidental or ancillary to production. The extracted bauxite was processed into alumina and then used to manufacture aluminium, establishing the required nexus with manufacture. Rule 3(1)(xi)(ii) of the CENVAT Credit Rules, 2004 and Notification No. 214/86-Central Excise did not bar the credit, as the provision was treated as enabling for job-work situations and did not restrict the principal manufacturer's entitlement where the service was actually received and used. Case-Laws Central Excise Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780900