https://www.taxtmi.com/caselaws?id=201438 The Tribunal allowed the appeal of manufacturers of Electrical Manual Value Actuators, permitting service tax credit on certain essential services related to manufacturing activities, while disallowing credit on other services such as consultancy and insurance for public liabilities. The decision emphasized the significance of considering the cost of production and the essential nature of services in relation to manufacturing activities to determine eligibility for service tax credit. The Tribunal upheld the eligibility of services like maintenance of water coolers and housekeeping within factory premises as input services based on their nexus with manufacturing activities and previous judicial decisions. en-us Fri, 04 Jun 2010 00:00:00 +0530 Fri, 07 Jan 2011 23:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201438 The Tribunal allowed the appeal of manufacturers of Electrical Manual Value Actuators, permitting service tax credit on certain essential services related to manufacturing activities, while disallowing credit on other services such as consultancy and insurance for public liabilities. The decision emphasized the significance of considering the cost of production and the essential nature of services in relation to manufacturing activities to determine eligibility for service tax credit. The Tribunal upheld the eligibility of services like maintenance of water coolers and housekeeping within factory premises as input services based on their nexus with manufacturing activities and previous judicial decisions. Case-Laws Service Tax Fri, 04 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201438