https://www.taxtmi.com/caselaws?id=220414 CENVAT credit of service tax on input services was held admissible where the services were received and consumed in relation to the assessee's output services. The expression "in relation to" was applied broadly and was not confined to direct use; customs house agent services for importing components and equipment, as well as telephone, testing and advertisement services, were treated as having an indirect nexus with manufacturing, erection, installation and maintenance activities. The narrower approach adopted by the lower authorities was rejected, and the credit was found to have been correctly availed and utilised, so the demand, interest and penalty could not be sustained. en-us Tue, 16 Oct 2012 00:00:00 +0530 Thu, 10 Jul 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220414 CENVAT credit of service tax on input services was held admissible where the services were received and consumed in relation to the assessee's output services. The expression "in relation to" was applied broadly and was not confined to direct use; customs house agent services for importing components and equipment, as well as telephone, testing and advertisement services, were treated as having an indirect nexus with manufacturing, erection, installation and maintenance activities. The narrower approach adopted by the lower authorities was rejected, and the credit was found to have been correctly availed and utilised, so the demand, interest and penalty could not be sustained. Case-Laws Service Tax Tue, 16 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220414