https://www.taxtmi.com/caselaws?id=77949 Service tax credit on agricultural work was treated as admissible input service credit under Rule 2(1) of the Cenvat Credit Rules, 2004, following the Tribunal's view that such activity could fall within the scope of input service. By contrast, credit for levelling a children's park, tree plantations, and construction of toilets in a village school was denied because those activities had no sufficient nexus with the assessee's business and did not qualify as input services. The governing principle stated is that Cenvat credit is available only where the service bears a sufficient business connection; services without such nexus are excluded. en-us Fri, 04 Jun 2010 00:00:00 +0530 Wed, 02 Nov 2016 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77949 Service tax credit on agricultural work was treated as admissible input service credit under Rule 2(1) of the Cenvat Credit Rules, 2004, following the Tribunal's view that such activity could fall within the scope of input service. By contrast, credit for levelling a children's park, tree plantations, and construction of toilets in a village school was denied because those activities had no sufficient nexus with the assessee's business and did not qualify as input services. The governing principle stated is that Cenvat credit is available only where the service bears a sufficient business connection; services without such nexus are excluded. Case-Laws Service Tax Fri, 04 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77949