https://www.taxtmi.com/caselaws?id=205408 The Tribunal allowed the appeal, granting consequential relief to the Appellant. It held that the professional fees for advisory services related to acquiring a company qualified as 'input service' under the Cenvat Credit Rules. The Tribunal emphasized a broad interpretation of 'input service' to include services integral to manufacturing business, rejecting the restrictive view taken by the Commissioner (Appeals). The Tribunal clarified that once credit is eligible, it can be utilized on any output services or final products without restriction to the specific product manufactured using the input service. The Tribunal also ruled that credit cannot be denied based on the location of invoice issuance and that the input service distributor provision is procedural. en-us Wed, 30 Mar 2011 00:00:00 +0530 Wed, 24 Aug 2011 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205408 The Tribunal allowed the appeal, granting consequential relief to the Appellant. It held that the professional fees for advisory services related to acquiring a company qualified as 'input service' under the Cenvat Credit Rules. The Tribunal emphasized a broad interpretation of 'input service' to include services integral to manufacturing business, rejecting the restrictive view taken by the Commissioner (Appeals). The Tribunal clarified that once credit is eligible, it can be utilized on any output services or final products without restriction to the specific product manufactured using the input service. The Tribunal also ruled that credit cannot be denied based on the location of invoice issuance and that the input service distributor provision is procedural. Case-Laws Service Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205408