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    <description>Cleaning and pest control service tax credit distributed from a Mumbai office to a remote factory via ISD is not legally eligible because the services lack the requisite nexus with the factory&#039;s manufacturing activities; eligibility must be assessed under the Cenvat Credit Rules and the definition of Input Services.</description>
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      <description>Cleaning and pest control service tax credit distributed from a Mumbai office to a remote factory via ISD is not legally eligible because the services lack the requisite nexus with the factory&#039;s manufacturing activities; eligibility must be assessed under the Cenvat Credit Rules and the definition of Input Services.</description>
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