https://www.taxtmi.com/caselaws?id=202169 Input service credit was denied on club membership charges because the appellants failed to show that the memberships were used for business meetings or had any nexus with the firm's business activity. It was also admitted that the firm itself was not a club member. In the absence of evidence linking the service availed to the business operations, the requirement of input service under Rule 2(l) was not met, and credit was therefore unavailable. en-us Mon, 13 Dec 2010 00:00:00 +0530 Wed, 21 Dec 2011 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202169 Input service credit was denied on club membership charges because the appellants failed to show that the memberships were used for business meetings or had any nexus with the firm's business activity. It was also admitted that the firm itself was not a club member. In the absence of evidence linking the service availed to the business operations, the requirement of input service under Rule 2(l) was not met, and credit was therefore unavailable. Case-Laws Service Tax Mon, 13 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202169