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2017 (5) TMI 151 - AT - Service TaxCENVAT credit - eligible input service - technical inspection and certification service with respect of pipe lines for supply of water from dams to the Dariba Mines - Held that: - subject input service is having nexus with the manufacturing process of the appellant, and, therefore, service tax paid on such service can be claimed as Cenvat Credit by them - reliance placed in the case of M/s Hindustan Zinc Ltd. Versus CCE & ST, Udaipur [2016 (7) TMI 1064 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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