https://www.taxtmi.com/caselaws?id=78932 The Commissioner's decision to allow Cenvat credit on various input services, including repair and maintenance, insurance of vehicles, cleaning services, rent-a-cab services, commission on sale, and mobile phone services, was upheld by the Tribunal. The Tribunal found that these services were essential for business operations or directly related to manufacturing activities, justifying the credit allowance. However, credit for security services was denied due to the lack of a direct nexus to manufacturing activities. The appeal was disposed of based on these determinations. en-us Wed, 23 Jun 2010 00:00:00 +0530 Fri, 24 Aug 2012 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78932 The Commissioner's decision to allow Cenvat credit on various input services, including repair and maintenance, insurance of vehicles, cleaning services, rent-a-cab services, commission on sale, and mobile phone services, was upheld by the Tribunal. The Tribunal found that these services were essential for business operations or directly related to manufacturing activities, justifying the credit allowance. However, credit for security services was denied due to the lack of a direct nexus to manufacturing activities. The appeal was disposed of based on these determinations. Case-Laws Service Tax Wed, 23 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78932