https://www.taxtmi.com/caselaws?id=210974 HC held that expenses for a state function (shamiyana, photography, related services) were not personal benefits but had an integral nexus with the business of manufacture and maintenance of industrial peace; therefore they qualified as input services and the service tax paid was admissible as CENVAT credit. The court answered the substantial question in favour of the assessee and against the revenue, allowing one appeal and dismissing the counter-appeal. en-us Mon, 28 Mar 2011 00:00:00 +0530 Sat, 23 Aug 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210974 HC held that expenses for a state function (shamiyana, photography, related services) were not personal benefits but had an integral nexus with the business of manufacture and maintenance of industrial peace; therefore they qualified as input services and the service tax paid was admissible as CENVAT credit. The court answered the substantial question in favour of the assessee and against the revenue, allowing one appeal and dismissing the counter-appeal. Case-Laws Service Tax Mon, 28 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210974