https://www.taxtmi.com/caselaws?id=201929 The Appellate Tribunal CESTAT, Ahmedabad, allowed the appeals and granted relief to the appellants in a case concerning the denial of credit for service tax paid on vehicles in a residential colony and insurance of a residential building. The Tribunal held that services like garden maintenance should be considered as input services for credit availment, emphasizing that the term "business" in the rules encompassed various activities beyond manufacturing. Citing precedents, the Tribunal concluded that services used for business purposes, including repair and maintenance for residential colonies and insurance policies, were eligible for credit as modvatable input services. en-us Tue, 29 Jun 2010 00:00:00 +0530 Sat, 18 May 2013 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201929 The Appellate Tribunal CESTAT, Ahmedabad, allowed the appeals and granted relief to the appellants in a case concerning the denial of credit for service tax paid on vehicles in a residential colony and insurance of a residential building. The Tribunal held that services like garden maintenance should be considered as input services for credit availment, emphasizing that the term "business" in the rules encompassed various activities beyond manufacturing. Citing precedents, the Tribunal concluded that services used for business purposes, including repair and maintenance for residential colonies and insurance policies, were eligible for credit as modvatable input services. Case-Laws Service Tax Tue, 29 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201929