Services for installation of storage tank outside factory are input services

HIGH COURT OF BOMBAY Deepak Fertilizers and Petrochemicals Corpn. Ltd. versus Commissioner of Central Excise, Belapur Central Excise Appeal No. 11 of 2013 MARCH 6, 2013 JUDGMENT Dr. D.Y. Chandrachud, J. This Appeal arises from the order of the CESTAT dated 12 November 2012. The Appeal raises on the following substantial questions of law : “(i) Whether in the facts and circumstances of the case, the Appellate Tribunal was correct and justified in holding that the Appellants would not be entitled to credit of service tax paid on input services received for setting up of...