For categorizing a service as 'input service' covered by Rule 2(l) of Cenvat credit Rule 2004,...

For categorizing a service as 'input service' covered by Rule 2(l) of Cenvat credit Rule 2004, what is relevant is as to whether it has nexus with the manufacturing business of the appellant in contrast to the nexus with the manufacture of the final product in case of 'Input. - AT .....

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