https://www.taxtmi.com/caselaws?id=240662 Cenvat credit is available only where the input service has a demonstrable nexus with the taxable output service of commercial coaching or training. Services used for post-coaching celebrations, including catering, photography and tent arrangements, were treated as outside the coaching activity and credit was denied. Maintenance and repair of motor vehicles, as well as travelling expenses, were also found unrelated to the provision of the output service and credit was denied. By contrast, hiring an examination hall for student examinations was treated as integrally connected with the coaching programme, so credit was allowed to that extent. en-us Fri, 13 Sep 2013 00:00:00 +0530 Mon, 09 Dec 2013 06:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240662 Cenvat credit is available only where the input service has a demonstrable nexus with the taxable output service of commercial coaching or training. Services used for post-coaching celebrations, including catering, photography and tent arrangements, were treated as outside the coaching activity and credit was denied. Maintenance and repair of motor vehicles, as well as travelling expenses, were also found unrelated to the provision of the output service and credit was denied. By contrast, hiring an examination hall for student examinations was treated as integrally connected with the coaching programme, so credit was allowed to that extent. Case-Laws Service Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240662