https://www.taxtmi.com/caselaws?id=784630 The dominant issue was whether service tax paid on technical inspection services and outward courier services qualified as "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004 for availing Cenvat credit. The Tribunal held that Rule 2(l), using both "means" and "includes," exhaustively defines input service while expanding coverage to services used directly or indirectly in manufacture and clearance, and to activities relating to business. Given that the goods were manufactured for a government-funded water supply project requiring technical inspection, the Department's plea that such services were unnecessary was rejected, and the services were treated as used in relation to manufacture/business. Consequently, the confirmed reversal of Cenvat credit was set aside and the appeal was allowed. en-us Fri, 14 Nov 2025 00:00:00 +0530 Fri, 09 Jan 2026 08:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784630 The dominant issue was whether service tax paid on technical inspection services and outward courier services qualified as "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004 for availing Cenvat credit. The Tribunal held that Rule 2(l), using both "means" and "includes," exhaustively defines input service while expanding coverage to services used directly or indirectly in manufacture and clearance, and to activities relating to business. Given that the goods were manufactured for a government-funded water supply project requiring technical inspection, the Department's plea that such services were unnecessary was rejected, and the services were treated as used in relation to manufacture/business. Consequently, the confirmed reversal of Cenvat credit was set aside and the appeal was allowed. Case-Laws Central Excise Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784630