https://www.taxtmi.com/caselaws?id=788216 Transporting and disposing of overburden/rejects from captive limestone mines was held to be integrally connected to extraction and thus qualifies as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004; the operative reasoning emphasises that removal, loading and transport are technical and essential to unearthing limestone and therefore carry sufficient nexus to manufacture. Prior classifications of similar activities as mining-related services were treated as relevant support. The consequence stated is entitlement to claim cenvat credit for service tax paid on such transportation to dump yards, and the impugned denial was set aside. en-us Tue, 17 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788216 Transporting and disposing of overburden/rejects from captive limestone mines was held to be integrally connected to extraction and thus qualifies as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004; the operative reasoning emphasises that removal, loading and transport are technical and essential to unearthing limestone and therefore carry sufficient nexus to manufacture. Prior classifications of similar activities as mining-related services were treated as relevant support. The consequence stated is entitlement to claim cenvat credit for service tax paid on such transportation to dump yards, and the impugned denial was set aside. Case-Laws Central Excise Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788216