https://www.taxtmi.com/caselaws?id=797716 CENVAT credit remains admissible for erection, commissioning and installation services used to set up a new cement plant after 1 April 2011 where those services have a direct nexus with manufacturing finished goods. Although the inclusive limb of the input-service definition no longer expressly covered factory set-up, Rule 2(l)'s main clause continued to cover services used directly or indirectly in relation to manufacture, provided they were not specifically excluded. The omission therefore did not by itself bar credit for services integral to establishing manufacturing operations. en-us Tue, 18 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797716 CENVAT credit remains admissible for erection, commissioning and installation services used to set up a new cement plant after 1 April 2011 where those services have a direct nexus with manufacturing finished goods. Although the inclusive limb of the input-service definition no longer expressly covered factory set-up, Rule 2(l)'s main clause continued to cover services used directly or indirectly in relation to manufacture, provided they were not specifically excluded. The omission therefore did not by itself bar credit for services integral to establishing manufacturing operations. Case-Laws Central Excise Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797716