https://www.taxtmi.com/caselaws?id=75797 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, granting the appellant entitlement to Cenvat credit for service tax paid/reimbursed to the Airport Authority of India for aircraft operation services. The Tribunal considered the services provided by the Airport Authority of India as essential for the appellant's business activities, interpreting the definition of input services broadly and emphasizing their direct relation to the appellant's business operations. The decision was based on the interpretation of the Cenvat Credit Rules, ultimately ruling in favor of the appellant and granting consequential relief. en-us Wed, 05 Aug 2009 00:00:00 +0530 Fri, 30 Jul 2010 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75797 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, granting the appellant entitlement to Cenvat credit for service tax paid/reimbursed to the Airport Authority of India for aircraft operation services. The Tribunal considered the services provided by the Airport Authority of India as essential for the appellant's business activities, interpreting the definition of input services broadly and emphasizing their direct relation to the appellant's business operations. The decision was based on the interpretation of the Cenvat Credit Rules, ultimately ruling in favor of the appellant and granting consequential relief. Case-Laws Service Tax Wed, 05 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75797