https://www.taxtmi.com/caselaws?id=221039 The appeal challenging the entitlement to input service credit on Tour Operator Service was dismissed as the issue was not explicitly raised in the appeal grounds. The judge referenced a precedent from the Mumbai High Court supporting the admissibility of input service credit on manufacturing-related activities. Since the appeal did not specifically address the Tour Operator Service credit issue, it lacked merit and was therefore dismissed. The judgment underscores the necessity of clearly outlining grounds of challenge in appeals involving input service credit entitlement. en-us Fri, 13 Jul 2012 00:00:00 +0530 Wed, 20 Feb 2013 07:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221039 The appeal challenging the entitlement to input service credit on Tour Operator Service was dismissed as the issue was not explicitly raised in the appeal grounds. The judge referenced a precedent from the Mumbai High Court supporting the admissibility of input service credit on manufacturing-related activities. Since the appeal did not specifically address the Tour Operator Service credit issue, it lacked merit and was therefore dismissed. The judgment underscores the necessity of clearly outlining grounds of challenge in appeals involving input service credit entitlement. Case-Laws Central Excise Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221039