https://www.taxtmi.com/caselaws?id=207255 The Tribunal upheld the Commissioner (Appeals) decision to allow credit for service tax paid on activities related to manufacturing, emphasizing the essential nature of the activities for raw material handling and factory operations. The department's appeal was rejected as the Tribunal found a direct nexus between the services and the manufacturing process, concluding that the activities were integral to business operations. The decision was based on the lack of evidence contradicting the factual findings supporting the credit taken by the respondents. en-us Tue, 22 Feb 2011 00:00:00 +0530 Fri, 17 Aug 2012 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207255 The Tribunal upheld the Commissioner (Appeals) decision to allow credit for service tax paid on activities related to manufacturing, emphasizing the essential nature of the activities for raw material handling and factory operations. The department's appeal was rejected as the Tribunal found a direct nexus between the services and the manufacturing process, concluding that the activities were integral to business operations. The decision was based on the lack of evidence contradicting the factual findings supporting the credit taken by the respondents. Case-Laws Service Tax Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207255