https://www.taxtmi.com/forum/issue?id=237 Whether service tax paid on job-work qualifies as cenvat credit against service tax on commission income depends on nexus: if job-work is manufacture then service tax does not apply; if taxed, it must be an input service directly linked to the commission service. Mere common conduct of activities by one concern does not establish the required connection, and without that direct relationship the credit is not permissible. en-us Sun, 06 Aug 2006 11:28:11 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=237 Whether service tax paid on job-work qualifies as cenvat credit against service tax on commission income depends on nexus: if job-work is manufacture then service tax does not apply; if taxed, it must be an input service directly linked to the commission service. Mere common conduct of activities by one concern does not establish the required connection, and without that direct relationship the credit is not permissible. Discussion-Forum Service Tax Sun, 06 Aug 2006 11:28:11 +0530 https://www.taxtmi.com/forum/issue?id=237