https://www.taxtmi.com/caselaws?id=235237 Input tax credit under the Cenvat Credit Rules, 2002 was admissible for travel agent, customs house agent, tour operation, telephone, insurance, courier and testing services where the invoices were issued after the notified date and the services were received and used in relation to the output service. The expression "in relation to" was treated as wide enough to cover services used directly or indirectly for providing the output service, including activities connected with import of components, manufacture, erection and installation, and allied business operations. A narrow view limiting credit to only direct use was rejected, and the credit was upheld as correctly availed and utilised. en-us Fri, 07 Sep 2012 00:00:00 +0530 Tue, 16 Jul 2013 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235237 Input tax credit under the Cenvat Credit Rules, 2002 was admissible for travel agent, customs house agent, tour operation, telephone, insurance, courier and testing services where the invoices were issued after the notified date and the services were received and used in relation to the output service. The expression "in relation to" was treated as wide enough to cover services used directly or indirectly for providing the output service, including activities connected with import of components, manufacture, erection and installation, and allied business operations. A narrow view limiting credit to only direct use was rejected, and the credit was upheld as correctly availed and utilised. Case-Laws Service Tax Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235237