https://www.taxtmi.com/caselaws?id=204358 The Tribunal overturned the lower appellate authority's decision to allow credit of service tax for services related to staff colony, gardening, security, swimming pool maintenance, and civil works in cement manufacturing. The Tribunal emphasized the necessity of establishing a direct connection between the services and the manufacturing business to claim credit, citing a Bombay High Court decision and applying tests for claiming tax credit on input services. The original authority's duty demand and interest order were restored, while the penalty imposed was overturned due to the disputed nature of the issue. en-us Thu, 04 Nov 2010 00:00:00 +0530 Mon, 16 May 2011 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204358 The Tribunal overturned the lower appellate authority's decision to allow credit of service tax for services related to staff colony, gardening, security, swimming pool maintenance, and civil works in cement manufacturing. The Tribunal emphasized the necessity of establishing a direct connection between the services and the manufacturing business to claim credit, citing a Bombay High Court decision and applying tests for claiming tax credit on input services. The original authority's duty demand and interest order were restored, while the penalty imposed was overturned due to the disputed nature of the issue. Case-Laws Service Tax Thu, 04 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204358