https://www.taxtmi.com/caselaws?id=796542 CENVAT credit is available for services used to maintain a fly ash pond and to load, unload and transport fly ash from a power plant to a cement manufacturer's factory. Fly ash constitutes an input or raw material for cement manufacture, and the services facilitate its extraction, handling, procurement and inward movement. The definition of input service covers services used directly or indirectly in or in relation to manufacture, including procurement and inward transportation of inputs, without requiring that services be physically received within factory premises. Denial of credit solely because the services were performed outside the factory is therefore not sustainable. en-us Fri, 31 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796542 CENVAT credit is available for services used to maintain a fly ash pond and to load, unload and transport fly ash from a power plant to a cement manufacturer's factory. Fly ash constitutes an input or raw material for cement manufacture, and the services facilitate its extraction, handling, procurement and inward movement. The definition of input service covers services used directly or indirectly in or in relation to manufacture, including procurement and inward transportation of inputs, without requiring that services be physically received within factory premises. Denial of credit solely because the services were performed outside the factory is therefore not sustainable. Case-Laws Central Excise Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796542