https://www.taxtmi.com/caselaws?id=234780 The appeal involved a dispute over input service credit for telephone services at officials' residences. The Tribunal ruled in favor of the appellant, citing precedents emphasizing the need for activities to be integrally connected with the business to qualify as input services. The Tribunal disagreed with the Revenue's argument that there was no direct nexus with manufacturing activities, noting that the relevant case law did not address input services under the applicable rules. As a result, the appellant was granted input service credit, and the appeal was allowed with consequential relief. en-us Thu, 13 Dec 2012 00:00:00 +0530 Thu, 12 Jan 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234780 The appeal involved a dispute over input service credit for telephone services at officials' residences. The Tribunal ruled in favor of the appellant, citing precedents emphasizing the need for activities to be integrally connected with the business to qualify as input services. The Tribunal disagreed with the Revenue's argument that there was no direct nexus with manufacturing activities, noting that the relevant case law did not address input services under the applicable rules. As a result, the appellant was granted input service credit, and the appeal was allowed with consequential relief. Case-Laws Service Tax Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234780