https://www.taxtmi.com/caselaws?id=240606 The judgment allowed the appeal, granting input service credit on telephone and courier services under the Cenvat Credit Rules. It emphasized the business purpose and nexus with manufacturing activities as key factors in determining eligibility for CENVAT credit. The ruling considered various judgments and a CBEC Circular to support the decision, highlighting the importance of indirect services being essential for the production of finished products to qualify as 'input services.' en-us Tue, 26 Nov 2013 00:00:00 +0530 Sat, 07 Dec 2013 08:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240606 The judgment allowed the appeal, granting input service credit on telephone and courier services under the Cenvat Credit Rules. It emphasized the business purpose and nexus with manufacturing activities as key factors in determining eligibility for CENVAT credit. The ruling considered various judgments and a CBEC Circular to support the decision, highlighting the importance of indirect services being essential for the production of finished products to qualify as 'input services.' Case-Laws Service Tax Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240606