https://www.taxtmi.com/caselaws?id=796221 Cenvat credit is admissible for services, inputs and capital goods used to maintain and operate a fly ash pond, and for loading, unloading and transporting fly ash to a cement manufacturing unit. Fly ash is a raw material, and pond maintenance, extraction and inward movement activities have a direct nexus with manufacture. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used directly or indirectly in relation to manufacture and does not require eligible services to be performed within factory premises. The post-2011 omission of setting-up services does not exclude services independently covered by the principal definition. en-us Fri, 31 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796221 Cenvat credit is admissible for services, inputs and capital goods used to maintain and operate a fly ash pond, and for loading, unloading and transporting fly ash to a cement manufacturing unit. Fly ash is a raw material, and pond maintenance, extraction and inward movement activities have a direct nexus with manufacture. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used directly or indirectly in relation to manufacture and does not require eligible services to be performed within factory premises. The post-2011 omission of setting-up services does not exclude services independently covered by the principal definition. Case-Laws Central Excise Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796221