https://www.taxtmi.com/caselaws?id=75669 The Appellate Tribunal CESTAT, NEW DELHI ruled in favor of the appellant, setting aside the denial of Cenvat credit on various services like Rent-a-Cab, Courier, Air Travel Agent, Maintenance, Repair, and Telephone services. The Tribunal emphasized interpreting "input service" broadly in line with business requirements beyond manufacturing premises, allowing credit if the services were related to business activities. The judgment highlighted the importance of considering the service's connection to overall business operations for credit eligibility, following precedent cases like ABB Ltd. v. CCE & ST., Bangalore, and CCE, Mumbai-V v. GTC Industries Ltd. en-us Fri, 31 Jul 2009 00:00:00 +0530 Wed, 23 May 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75669 The Appellate Tribunal CESTAT, NEW DELHI ruled in favor of the appellant, setting aside the denial of Cenvat credit on various services like Rent-a-Cab, Courier, Air Travel Agent, Maintenance, Repair, and Telephone services. The Tribunal emphasized interpreting "input service" broadly in line with business requirements beyond manufacturing premises, allowing credit if the services were related to business activities. The judgment highlighted the importance of considering the service's connection to overall business operations for credit eligibility, following precedent cases like ABB Ltd. v. CCE & ST., Bangalore, and CCE, Mumbai-V v. GTC Industries Ltd. Case-Laws Service Tax Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75669