https://www.taxtmi.com/caselaws?id=795163 CENVAT credit remains available for input services used to establish a manufacturing plant after deletion of "setting up" from the inclusive definition of input service. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used directly or indirectly in or in relation to manufacture through its means clause. Services connected with erection, commissioning, installation, fabrication, consultancy, recruitment, IT, transport, security and clearing activities may have a direct nexus with manufacture where necessary to establish production facilities. Deletion from the inclusive clause does not remove coverage independently available under the means clause. Credit is denied only where an exclusion clause applies, including construction-related services; the disputed services were not so excluded. en-us Fri, 17 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795163 CENVAT credit remains available for input services used to establish a manufacturing plant after deletion of "setting up" from the inclusive definition of input service. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used directly or indirectly in or in relation to manufacture through its means clause. Services connected with erection, commissioning, installation, fabrication, consultancy, recruitment, IT, transport, security and clearing activities may have a direct nexus with manufacture where necessary to establish production facilities. Deletion from the inclusive clause does not remove coverage independently available under the means clause. Credit is denied only where an exclusion clause applies, including construction-related services; the disputed services were not so excluded. Case-Laws Central Excise Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795163