https://www.taxtmi.com/caselaws?id=205916 CESTAT, Bangalore allowed the appeal, holding that Cenvat credit of service tax paid on architect services, authorized service station, interior decoration, real estate agent services, and stock broker services was admissible. It found that these services were used directly or indirectly for enhancement of the appellant's business and therefore qualified as "input services" under Rule 2(l) of the Cenvat Credit Rules. Relying on the Bombay HC ruling in Coca Cola India, it held satisfaction of any one limb of the definition suffices. The impugned order was set aside with consequential relief. en-us Tue, 08 Feb 2011 00:00:00 +0530 Tue, 25 Nov 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205916 CESTAT, Bangalore allowed the appeal, holding that Cenvat credit of service tax paid on architect services, authorized service station, interior decoration, real estate agent services, and stock broker services was admissible. It found that these services were used directly or indirectly for enhancement of the appellant's business and therefore qualified as "input services" under Rule 2(l) of the Cenvat Credit Rules. Relying on the Bombay HC ruling in Coca Cola India, it held satisfaction of any one limb of the definition suffices. The impugned order was set aside with consequential relief. Case-Laws Service Tax Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205916