https://www.taxtmi.com/caselaws?id=789222 CENVAT credit remained available for consultancy and allied services used to set up and expand a plant after 01.04.2011 because the post-amendment definition of "input service" still covered services used directly or indirectly, or in relation to manufacture. Setting up a factory was treated as an activity intrinsically connected with manufacture, since production cannot begin without such setup, and the deletion of the express reference to "setting up" did not remove such services from the main limb of Rule 2(l) unless specifically excluded. On that basis, the credit was held admissible and the related demand, interest, and penalty could not be sustained. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789222 CENVAT credit remained available for consultancy and allied services used to set up and expand a plant after 01.04.2011 because the post-amendment definition of "input service" still covered services used directly or indirectly, or in relation to manufacture. Setting up a factory was treated as an activity intrinsically connected with manufacture, since production cannot begin without such setup, and the deletion of the express reference to "setting up" did not remove such services from the main limb of Rule 2(l) unless specifically excluded. On that basis, the credit was held admissible and the related demand, interest, and penalty could not be sustained. Case-Laws Central Excise Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789222