https://www.taxtmi.com/caselaws?id=237933 The Tribunal ruled in favor of the Applicant, a telecom services provider, in a dispute over the denial of Cenvat credit on input services. The Tribunal emphasized the nexus between input and output services, allowing credit for construction services related to setting up premises for output services. It also required a proper nexus for Rent-a-Cab and Air Travel Agent services, without imposing extensive documentation burdens on the assessee. While acknowledging credits taken on services excluded post an amendment, the Tribunal refrained from expressing a view due to procedural issues and granted a waiver of pre-deposit of dues during the appeal process. en-us Thu, 22 Aug 2013 00:00:00 +0530 Fri, 11 Oct 2013 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237933 The Tribunal ruled in favor of the Applicant, a telecom services provider, in a dispute over the denial of Cenvat credit on input services. The Tribunal emphasized the nexus between input and output services, allowing credit for construction services related to setting up premises for output services. It also required a proper nexus for Rent-a-Cab and Air Travel Agent services, without imposing extensive documentation burdens on the assessee. While acknowledging credits taken on services excluded post an amendment, the Tribunal refrained from expressing a view due to procedural issues and granted a waiver of pre-deposit of dues during the appeal process. Case-Laws Service Tax Thu, 22 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237933