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TMI Blog2017 (8) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 2 (l) of CCR - Held that: - Various Courts have held that the term ‘in or in relation to’ as mentioned in the definition of the input service is very wide and expensive and any work done in connection with the manufacture and clearance of the final product, whether used directly or indirectly is cenvatable - In the case of India Pesticides Ltd. Vs. CCE & ST, Lucknow [2016 (8) TMI 724 - CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quences to the manufacturing process. Hence, the appellant as per the requirement under the Central/State pollution control norms, obtained an authorization bearing No. 3602/28-01-2010 from the Tamil Nadu Pollution Control Board (TNPCB) to operate the factory subject to the various pollution control norms as stipulated in the authorization. In view of this, appellant entered into an agreement with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present appeal are covered by the definition of input service or not, as provided in Rule 2 (l) of the Cenvat credit Rules. Various Courts have held that the term 'in or in relation to' as mentioned in the definition of the input service is very wide and expensive and any work done in connection with the manufacture and clearance of the final product, whether used directly or indirectly is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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