https://www.taxtmi.com/caselaws?id=241864 Architecture services used to establish a rain water harvesting system were treated as eligible for service tax credit because the system had a direct and integral nexus with manufacture. The reasoning was that water was an important input for producing aerated waters and carbonated beverages, so services connected with securing that input were sufficiently linked to the business activity. The credit was therefore admissible and the denial of credit was set aside in favour of the assessee. en-us Fri, 14 Sep 2012 00:00:00 +0530 Thu, 02 Jan 2014 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241864 Architecture services used to establish a rain water harvesting system were treated as eligible for service tax credit because the system had a direct and integral nexus with manufacture. The reasoning was that water was an important input for producing aerated waters and carbonated beverages, so services connected with securing that input were sufficiently linked to the business activity. The credit was therefore admissible and the denial of credit was set aside in favour of the assessee. Case-Laws Service Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241864