https://www.taxtmi.com/caselaws?id=793015 CENVAT credit on service tax paid for handling, transporting and crushing ore in captive mines is treated as admissible input service where those activities form an integrated process for obtaining usable ore for manufacture. Rule 2(l) of the CENVAT Credit Rules, read with Section 2(f) of the Central Excise Act, is applied broadly to services used directly or indirectly, or in relation to manufacture, and the credit is not confined only to ore physically reaching the factory. Discarding waste material at the mine does not break the nexus with manufacture. On that basis, the demand failed and the related interest and penalty also did not survive. en-us Fri, 05 Jun 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793015 CENVAT credit on service tax paid for handling, transporting and crushing ore in captive mines is treated as admissible input service where those activities form an integrated process for obtaining usable ore for manufacture. Rule 2(l) of the CENVAT Credit Rules, read with Section 2(f) of the Central Excise Act, is applied broadly to services used directly or indirectly, or in relation to manufacture, and the credit is not confined only to ore physically reaching the factory. Discarding waste material at the mine does not break the nexus with manufacture. On that basis, the demand failed and the related interest and penalty also did not survive. Case-Laws Central Excise Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793015