https://www.taxtmi.com/caselaws?id=215068 Input service credit under the CENVAT Credit Rules must be supported by service-wise findings showing how each disputed service satisfies the statutory definition and bears the required nexus with business activity. Where credit is claimed on multiple services, a general reliance on the inclusive definition of input service and precedent is insufficient unless the authority explains the basis for each item separately. The allowance of credit was therefore not sustained on the existing reasoning, and the matter was remitted for fresh reconsideration with reasoned examination of each contested service. en-us Fri, 09 Dec 2011 00:00:00 +0530 Mon, 23 Jul 2012 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215068 Input service credit under the CENVAT Credit Rules must be supported by service-wise findings showing how each disputed service satisfies the statutory definition and bears the required nexus with business activity. Where credit is claimed on multiple services, a general reliance on the inclusive definition of input service and precedent is insufficient unless the authority explains the basis for each item separately. The allowance of credit was therefore not sustained on the existing reasoning, and the matter was remitted for fresh reconsideration with reasoned examination of each contested service. Case-Laws Service Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215068