https://www.taxtmi.com/caselaws?id=216427 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) decision to allow Cenvat Credit on input services, including Courier service and insurance premium for personal use of cars. The Tribunal upheld that these services were used in business activities, following precedents that even seemingly unrelated services could qualify as input services. The Tribunal emphasized the broad definition of input services and the importance of maintaining a factory environment, including services like landscaping. The appeal was dismissed, affirming the eligibility of Cenvat credit for the input services in question. en-us Fri, 04 Nov 2011 00:00:00 +0530 Thu, 23 Aug 2012 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216427 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) decision to allow Cenvat Credit on input services, including Courier service and insurance premium for personal use of cars. The Tribunal upheld that these services were used in business activities, following precedents that even seemingly unrelated services could qualify as input services. The Tribunal emphasized the broad definition of input services and the importance of maintaining a factory environment, including services like landscaping. The appeal was dismissed, affirming the eligibility of Cenvat credit for the input services in question. Case-Laws Service Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216427