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2018 (9) TMI 1148 - AT - Service TaxCENVAT Credit - input services - legal services - denial on account of nexus - Rule 2(l) of CENVAT Credit Rules, 2004 - Held that:- The definition specifically requires the services to be in or in relationship to the manufacture of final products and the inclusive part of the definition enlarges the scope of such services so that any ambiguity removed. If the legal services availed by them had some relationship to the manufacture of goods or were in relation to the manufacture or even to the factory of manufacture this could not have been covered in the inclusive part of definition. Evidently, these services were in relation to acquisition of the new plants and investments which have no nexus whatsoever with the manufacture by any of their plants. These facts are not in dispute - thus, the legal services availed by the appellant are not covered by the definition in Rule 2(l) of the CENVAT Credit Rules, 2004 and therefore, the appellant has wrongly availed the CENVAT credit. Credit not allowed - appeal dismissed - decided against appellant.
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