https://www.taxtmi.com/caselaws?id=210661 The Tribunal ruled against the appellant, a manufacturer of Motor Vehicle Parts, in a case concerning the distribution of input Service Tax to a unit that did not avail the services. The Tribunal held that the services must have a direct or indirect connection to the manufacturing activity to qualify as input services for tax credit. As the services in question lacked nexus with the unit where the credit was taken, they were deemed ineligible. The appellant was directed to pre-deposit the amount of Service Tax credit, with the balance of dues waived upon compliance, and recovery stayed pending the appeal. en-us Wed, 12 Oct 2011 00:00:00 +0530 Thu, 14 Nov 2013 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210661 The Tribunal ruled against the appellant, a manufacturer of Motor Vehicle Parts, in a case concerning the distribution of input Service Tax to a unit that did not avail the services. The Tribunal held that the services must have a direct or indirect connection to the manufacturing activity to qualify as input services for tax credit. As the services in question lacked nexus with the unit where the credit was taken, they were deemed ineligible. The appellant was directed to pre-deposit the amount of Service Tax credit, with the balance of dues waived upon compliance, and recovery stayed pending the appeal. Case-Laws Service Tax Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210661