https://www.taxtmi.com/caselaws?id=207705 Cenvat credit on service tax paid for house keeping, rent-a-cab and courier services requires a proper factual examination of the record and the nexus with manufacturing activity; denial without analysing the supporting material or applying the input-service test is not sustainable. Binding Tribunal decisions must be followed by lower authorities unless stayed, reversed or distinguished, and they cannot be ignored merely because appeals have been filed against them. The matter was remanded for fresh adjudication in accordance with law, with the credit disallowance set aside to that extent. en-us Mon, 04 Jul 2011 00:00:00 +0530 Thu, 22 Dec 2011 06:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207705 Cenvat credit on service tax paid for house keeping, rent-a-cab and courier services requires a proper factual examination of the record and the nexus with manufacturing activity; denial without analysing the supporting material or applying the input-service test is not sustainable. Binding Tribunal decisions must be followed by lower authorities unless stayed, reversed or distinguished, and they cannot be ignored merely because appeals have been filed against them. The matter was remanded for fresh adjudication in accordance with law, with the credit disallowance set aside to that extent. Case-Laws Service Tax Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207705