https://www.taxtmi.com/caselaws?id=242036 Credit was held admissible for carpenter, wood work, plumbing and floor tile services used for management, maintenance or repair, because such services had a direct business nexus within the input service definition under Rule 2(l) of the Cenvat Credit Rules, 2004. Credit was also allowed for labour law compliance services treated as legal consultancy, as business compliance was regarded as integral to normal commercial operations. Denial of credit for absence of a PAN-based registration number on invoices was rejected because Rule 4A of the Service Tax Rules, 1994 did not require such particulars and no other defect was shown. Refund on SEZ-related invoices was sustained as maintainable under Section 11B despite the Notification No. 9/2009 route. en-us Mon, 02 Dec 2013 00:00:00 +0530 Fri, 24 Feb 2017 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242036 Credit was held admissible for carpenter, wood work, plumbing and floor tile services used for management, maintenance or repair, because such services had a direct business nexus within the input service definition under Rule 2(l) of the Cenvat Credit Rules, 2004. Credit was also allowed for labour law compliance services treated as legal consultancy, as business compliance was regarded as integral to normal commercial operations. Denial of credit for absence of a PAN-based registration number on invoices was rejected because Rule 4A of the Service Tax Rules, 1994 did not require such particulars and no other defect was shown. Refund on SEZ-related invoices was sustained as maintainable under Section 11B despite the Notification No. 9/2009 route. Case-Laws Service Tax Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242036