Services for installation of storage tank for storage of inputs outside factory are input services

We are sharing with you an important judgement of Hon’ble Mumbai High Court in the case of M/s Deepak Fertilizers and Petrochemicals Corpn. Ltd. Versus Commissioner of Central Excise [(2013] 32 taxmann.com 135 (Bombay)] on following issue: Issue: Whether Services in relation to erection, commissioning and installation of storage tank for storage of imported inputs/ammonia outside factory are eligible as input services? Facts: In the instant case, M/s Deepak Fertilizers and Petrochemicals Corpn. Ltd. (“the Company”) was engaged in the manufacture of excisable goods and provision of output...